Oregon Law
Law as of Jan 1, 2026
Chapter contents
210.010[Amended by 1963 c.519 §33; 1979 c.492 §4; repealed by 1981 c.216 §14] 210.100Creation of office of county accountant 210.110[Repealed by 1981 c.216 §14] 210.120Oath of accountant; bond or letter of credit; requirements for sureties and letter of credit issuers 210.130Additional bond or letter of credit 210.140Liability for acts and omissions of subordinates 210.150Bond or letter of credit of subordinates 210.160Auditing and payment of accountant’s salary; auditing of other demands 210.170Auditing and approving claims; financial records and reports 210.180Necessity for audit of all county payments 210.190Limitations on allowance of demands 210.200Claim investigation powers 210.210Duties and powers of accountant 210.220System of accounts and statements; inspection of books 210.230Preparation, distribution and use of official receipts 210.310[Repealed by 1959 c.174 §6] 210.320[Repealed by 1981 c.216 §14] 210.330[Repealed by 1981 c.216 §14] 210.340[Repealed by 1981 c.216 §14] 210.350[Repealed by 1981 c.216 §14] 210.360[Repealed by 1981 c.216 §14] 210.370[Repealed by 1981 c.216 §14] 210.380[Repealed by 1981 c.216 §14] 210.390[Repealed by 1981 c.216 §14] 210.400[Repealed by 1981 c.216 §14] 210.410[Repealed by 1981 c.216 §14] 210.420[Repealed by 1981 c.216 §14] 210.430[Repealed by 1981 c.216 §14] 210.440[Repealed by 1981 c.216 §14] 210.510[1953 c.570 §1; 1965 c.341 §1; repealed by 1981 c.216 §14] 210.520[1953 c.570 §2; repealed by 1965 c.341 §2] 210.530[1953 c.570 §3; repealed by 1981 c.216 §14]

Chapter 210 — County Accountants

ORS 210.220 System of accounts and statements; inspection of books

A county accountant shall establish a standard system of keeping accounts and a uniform method of statements for the same. The books of the accountant shall at all times be subject to the inspection of the board of county commissioners, or any member thereof, and of the grand jury, or to any person or persons appointed by the board or by the grand jury to examine the same.

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