The books, records, and accounts of the county board of commissioners shall be deposited with its clerk. A writing prepared, owned, used, in the possession of, or retained by the board or an official appointed pursuant to this act in the performance of an official function shall be made available to the public in compliance with Act No. 442 of the Public Acts of 1976, being sections 15.231 to 15.246 of the Michigan Compiled Laws. The clerk shall designate upon each account upon which a sum shall be audited and allowed by the board, the amount audited and allowed, and the charges for which the same was allowed.