Computation Of Attorney Fees For Estates Page 9
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30have a blank space for the Court is insert the number of additional days
granted.
(B)
NOTICE: Upon filing of an Account, the fiduciary shall certify that
Notice of Hearing on Account has been served upon any person with
interest in the estate of trust. The Notice shall be served at least 15 days
prior to hearing. Any competent person may waive service of notice and
consent to the approval of the Account.
(C)
If a fiduciary is delinquent in filing an Account or exhibiting assets and no
extension has been granted, a citation shall be issued requiring such
fiduciary to appear forthwith and show cause why such account has not
been filed or why such assets have not been exhibited.
(D)
Each fiduciary’s Account shall be supported by vouchers, as required by
R.C. 2109.30. The vouchers shall be referenced to the account by number
or letter and month, day and year. All checks written shall be accounted
for, even if voided, and shall be supported by cancelled or void checks,
affidavit or other supporting vouchers. Receipts and income shall be listed
on a monthly basis, or if the periodic payment is more than one month,
then the receipt or income shall be listed for each period payment is
received. The account shall also set forth at the end thereof:
(1)
A recapitulation of cash receipts, disbursements, and bank
deposits, representing cash on hand at the end of the
accounting period, accompanied by a tape verifying the
individual items of the Account and the totals.
(2)
A statement of personal property on hand, other than cash,
at the end of the accounting period, including a statement
of any changes in such property during the period covered
by the Account, accompanied by a tape verifying the
individual items of the account and the totals.
(3)
A statement identifying all real estate owned by the ward or
real estate to which the fiduciary holds legal title for and on
behalf of the ward or beneficiary.
(E)
If the land has been sold by the fiduciary during the accounting period, the
Account shall show the gross amount of the proceeds of the sale and the
distribution thereof, with the escrow statement of receipts of the land sale
expenditures attached thereto.
(F)
Accounts of executors under a Will creating a testamentary trust, as in the
case of accounts of testamentary trustees, shall show receipts and
disbursements separately itemized as to principal and income.
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