Contents of account; retention of receipts or vouchers for all expenditures; proving payment when receipt or voucher is lost

1. An account made and filed by a guardian of the estate or special guardian who is authorized to manage the property of a protected person must include, without limitation, the following information: (a) The period covered by the account. (b) The assets of the protected person at the beginning and end of the period covered by the account, including the beginning and ending balances of any accounts. (c) All cash receipts and disbursements during the period covered by the account, including, without limitation, any disbursements for the support of the protected person or other expenses incurred by the estate during the period covered by the account. (d) All claims filed and the action taken regarding the account. (e) Any changes in the property of the protected person due to sales, exchanges, investments, acquisitions, gifts, mortgages or other transactions which have increased, decreased or altered the property holdings of the protected person as reported in the original inventory or the preceding account, including, without limitation, any income received during the period covered by the account. (f) Any other information the guardian considers necessary to show the condition of the affairs of the protected person. (g) Any other information required by the court. 2. All expenditures included in the account must be itemized. 3. If the account is for the estates of two or more protected persons, it must show the interest of each protected person in the receipts, disbursements and property. As used in this subsection, “protected person” includes a protected minor. 4. Receipts or vouchers for all expenditures must be retained by the guardian for examination by the court or an interested person. A guardian shall produce such receipts or vouchers upon the request of the court, the protected person to whom the receipt or voucher pertains, the attorney of such a protected person or any interested person. The guardian shall file such receipts or vouchers with the court only if the court orders the filing. 5. On the court’s own motion or on ex parte application by an interested person which demonstrates good cause, the court may: (a) Order production of the receipts or vouchers that support the account; and (b) Examine or audit the receipts or vouchers that support the account. 6. If a receipt or voucher is lost or for good reason cannot be produced on settlement of an account, payment may be proved by the oath of at least one competent witness. The guardian must be allowed expenditures if it is proven that: (a) The receipt or voucher for any disbursement has been lost or destroyed so that it is impossible to obtain a duplicate of the receipt or voucher; and (b) Expenses were paid in good faith and were valid charges against the estate.