1. (a) The guardian of the estate shall attach to each annual account:

   1. (1) a voucher, including a receipt, invoice, or proof of payment, for each item of credit claimed in the account or, to support the item in the absence of the voucher, other evidence satisfactory to the court;
   2. (2) an official letter from the bank or other depository where the money on hand of the estate or ward is deposited that shows the amounts in general or special deposits;

   3. (3) proof of the existence and possession of:

      1. (A) securities owned by the estate or shown by the account; and
      2. (B) other assets held by a depository subject to court order;

   4. (4) an official statement that covers the date that the accounting period ends issued by each bank or other depository where:

      1. (A) the money on hand of the estate or ward is deposited; or
      2. (B) the securities or other assets are held for safekeeping; and
   5. (5) a bill of sale, contract, or other agreement evidencing the sale of personal property of the estate or ward during the accounting period.
2. (b) An original voucher submitted to the court may on application be returned to the guardian after approval of the annual account.

Added by Acts 2011, 82nd Leg., R.S., Ch. 823 (H.B. 2759), Sec. 1.02, eff. January 1, 2014.

Acts 2025, 89th Leg., R.S., Ch. 855 (S.B. 1760), Sec. 10, eff. September 1, 2025.