Oregon Revised Statutes Financial Institutions § 717.260

(a) A record of each payment instrument sold;

(b) A general ledger, posted at least once per month, containing all assets, liabilities, capital, income and expense accounts;

(c) Settlement sheets received from authorized delegates;

(d) Bank statements and bank reconciliation records;

(e) Records of outstanding payment instruments;

(f) Records of each payment instrument paid within the three-year period; and

(g) A list of the names and addresses of all the licensee's authorized delegates.

(a) In a photographic, electronic or other similar form.

(b) At a location outside this state, so long as the books, accounts and other records are made accessible to the Director of the Department of Consumer and Business Services following seven days' written notice.