§ 79.17 Accounts.

(a) Every guardian or committee, whether appointed under this article
or under any other law of this state, who shall receive or has received
on account of his ward any moneys from the administration or income from
such moneys shall file annually with the court by which he was appointed
on the anniversary date of the appointment, in addition to such other
accounts as may be required by the court, a full, true, and accurate
account under oath of all moneys or income so received by him, of all
disbursements thereof, and showing the balance thereof in his hands at
the date of such account and how invested. A certified copy of each of
such accounts filed with the court, including a copy of all certificates
and affidavits required by this section, shall be sent by the guardian
to the office of the veterans' administration having jurisdiction over
the area in which such court is located, and if the incompetent person,
for whom such guardian is appointed, has been committed to a state
facility and is an inmate thereof, a certified copy of each such account
filed with the court shall also be filed by the guardian with the
superintendent or officer having special jurisdiction over the facility
where the incompetent person is confined.

(b) Such account shall be examined or caused to be examined, approved,
disapproved, or acted upon in the manner provided by section 78.25 of
this chapter in the case of an incompetent person, or by section
seventeen hundred twenty-one of the surrogate's court procedure act if
it relates to the estate of a minor ward; and the expense of such
examination shall be paid in the manner provided in section 78.25 of
this chapter in the case of an incompetent person or by section
seventeen hundred twenty-two of the surrogate's court procedure act in
the case of a minor ward.

(c) If the guardian holds property other than benefits received from
the veterans' administration and income from such benefits, the guardian
shall account for such other property as provided for in article
seventy-eight of this chapter and in the surrogate's court procedure
act, except that such account shall be filed on the anniversary date of
the guardian's appointment. Such account for other property may be
combined with the account filed in accordance with the provisions of
subdivision (b) of this section.

(d) The anniversary account required to be filed by this section shall
be in the form prescribed by the surrogate's court procedure act upon
the annual accounting of a general guardian of an infant's property as
provided in section 78.23 of this chapter. In such an anniversary
account, the schedule in which are listed and described the securities
and investments shall have appended or attached thereto an affidavit of
the surety on the bond of the committee certifying that the securities
and investment described in said schedule, on the closing date of said
accounting period, were in the custody of or under the joint control of
the surety and committee or guardian. If the securities or investments
were neither in the custody nor under the control of the surety the
certificate of said surety shall state that the securities were
exhibited to said surety on the anniversary date or closing date of said
accounting or within thirty days thereafter, and if not so exhibited to
the surety the reason therefor. The affidavit required of the surety by
this section shall note any discrepancies or omission in the descriptive
schedule. If the securities are held by a depository under order granted
pursuant to subdivision (b) of section 78.09 of this chapter there shall
be attached to or appended to the schedule describing the securities in
said anniversary account a certificate that the securities, on the
anniversary date or closing date of said accounting, were held by said
depository and said certificate shall note and explain any discrepancies
or omissions in the said schedule of the account describing the
securities. The certificate of each bank in which moneys of the estate
of the incompetent veteran are on deposit showing the balance on the
closing date of the anniversary account shall be annexed to and made
part of the original account before it is filed in the county clerk's
office of the county of which the veteran was a resident at the time of
the appointment of the joint guardian or committee of his estate.

(e) The provisions regulating intermediate and final accountings as
prescribed by section 78.29 of this chapter shall also apply to any
intermediate or final accounting of a guardian or committee of a veteran
incompetent, provided, however, that notice of the application for
permission to file such intermediate or final account shall be given to
the office of veterans' administration as a party in interest.