(A) The vouchers required by section 2109.30 of the Revised Code shall be referenced to the account by number, letter, or date.
(B) If land has been sold during the accounting period, the account shall show the gross amount of the proceeds and include a copy of the closing statement itemizing all of the disbursements.
(C) Receipts for distributive shares signed by persons holding power of attorney may be accepted, provided the power of attorney is recorded in the county in which the estate is being administered and a copy of the recorded power is attached to the account.
(D) Exhibiting assets.
(1) The court may require that all assets be exhibited at the time of filing a partial account.
(2) Cash balances may be verified by exhibiting a financial institution statement, passbook, or a current letter from the financial institution in which the funds are deposited certifying the amount of funds on deposit to the credit of the fiduciary. Assets held in a safe deposit box of a fiduciary or by a surety company on a fiduciary’s bond may be exhibited by filing a current inventory of the assets. The inventory shall be certified by the manager of the safe deposit box department of the financial institution leasing the safe deposit box or by a qualified officer of the surety company if the assets are held by a surety. If the assets are held by a bank, trust company, brokerage firm, or other financial institution, exhibition may be made by proper certification as to the assets so held. For good cause shown, the court may designate a deputy clerk of the court to make an examination of the assets located in the county, not physically exhibited to the court or may appoint a commissioner for that purpose if the assets are located outside the county. The commissioner appointed shall make a written report of findings to the court.
(E) A final or distributive account shall not be approved until all court costs have been paid.
B.C. L. R. 64.1 ADDITIONAL REQUIREMENTS FOR ACCOUNTS
(A) Every account shall include an itemized statement of all receipts of the fiduciary during the accounting period and of all disbursements and distributions made by the fiduciary during the accounting period. The itemized disbursements and distributions shall be verified by vouchers or canceled checks which shall be referenced to the account by number, letter or date, or by other proof, except in the case of an account rendered by a corporate fiduciary subject to R.C. §1111.28. For estates of decedents whose death occurs on or after January 1, 2002 no vouchers or canceled checks are required to be submitted with the account, but compliance with the provisions of R. C. §2109.30.1 will be required.
(B) Every account shall include an itemized statement of all funds, assets and investments of the estate or trust known to or in the possession of the fiduciary at the end of the accounting period and shall show any changes in investments since the last previous account.
(C) The accounts of testamentary trustees shall, and the accounts of other fiduciaries may, show receipts and disbursements separately identified as to principal and income.
(D) Upon the filing of every account, the fiduciary, except corporate fiduciaries subject to R.C. §1111.28, shall exhibit to the Court, for its examination, the securities shown in the account as being in the hands of the fiduciary, or the certificate of the person in possession of the securities, if held as collateral or pursuant R.C. §2109.13 or R.C. §2131.21, and a passbook or certified bank statement showing as to each depository the fund deposited to the credit of the trust.
(E) All corporate fiduciaries shall file a recapitulation of its accounts in conformity with Standard Probate Form 13.0, or as otherwise directed by the Court.
(F) An affidavit affirming that there are no assets in the hands of the fiduciary and an entry dispensing with the account may be presented in lieu of a current account in wrongful death cases.
B.C.L.R. 64.2 SHOW CAUSE HEARINGS
A fiduciary who has been cited shall personally appear in court for a show cause hearing. Counsel shall not appear in lieu of a cited fiduciary unless the Court grants leave for the attorney