Oregon Revised Statutes Water Resources: Irrigation, Drainage, Flood Control, Reclamation § 558.430

(1) All moneys of the district shall be deposited in one or more banks, to be designated by the commissioners; and shall be withdrawn or paid out only when previously ordered by vote of the commissioners, and upon checks signed by the treasurer and countersigned by the chairperson, or in the absence of the chairperson or inability of the chairperson to act, by the secretary. A receipt or voucher, showing clearly the nature and items covered by each check drawn, shall be kept on file.

(2) Annual reports shall be made and filed by the chairperson, secretary and treasurer, and at least once in each year a full and complete itemized statement of receipts and expenditures shall be published in a newspaper of general circulation, published in the county in which the district is situate.

(3) All the proceedings of the commissioners shall be entered at large in a record book. All books, maps, plans, documents, correspondence, vouchers, reports and other papers and records pertaining to the business of the district shall be carefully preserved and shall be open to inspection as public records in the office of the county clerk of the county in which the greater part of the district is located.