As allowed by ORS 125.475(3) and ORS 116.083(2)(d), vouchers are not required to accompany an accounting. In lieu of vouchers, for each depository account a list which sets out the date, amount, check number, recipient, and purpose of each disbursement shall be included in an accounting. In addition, the accounting shall include the opening and closing depository statements for each account for the accounting period.
Lincoln Supp. L. R. 9.185