§ 35A-1264. Annual accounts. - North Carolina Statutes

§35A‑1264.  Annual accounts.

Every guardian shall, within30 days after the expiration of one year from the date of his qualification orappointment, and annually, so long as any of the estate remains in his control,file in the office of the clerk an inventory and account, under oath, of theamount of property received by him, or invested by him, and the manner andnature of such investment, and his receipts and disbursements for the past yearin the form of debit and credit.  The guardian shall produce vouchers for allpayments or verified proof for all payments in lieu of vouchers.  The clerk mayexamine on oath such accounting party, or any other person, concerning thereceipts, disbursements or any other matter relating to the estate; and havingcarefully revised and audited such account, if he approve the same, he mustendorse his approval thereon, which shall be deemed prima facie evidence ofcorrectness. (1987, c. 550, s. 1.)