Oregon Revised Statutes Military Affairs; Emergency Services § 399.450

An officer receiving public property for military purposes shall be accountable for the article so received by the officer until the article is returned, or is disposed of pursuant to law or by order of the Governor. Until the accounts of the officer are examined and found correct, the accountability of such officer or the estate of the officer shall not be affected in any way by resignation, discharge, change in official position or death. The Governor shall have the power to relieve officers of accountability upon good cause shown.