Rule 9.180.Vouchers and Depository Statements
Current through August 1, 2026 · Last verified September 12, 2026
Full Text of Rule 9.180
Plain-English Summary
Figures in an accounting need backing. This rule supplies it in the form of a voucher showing that each payment went where the accounting says it did, and a statement from the institution showing what the account held.
Unless a statute, a supplementary local rule, or a court order provides otherwise, a voucher for each disbursement reported in the accounting accompanies the accounting, either as a separate exhibit or attached to a cover page showing the case caption. Vouchers required by statute or by court order must be documents evidencing each disbursement and showing the name of the payee, the date, and the amount.
Unless the fiduciary is excused from filing vouchers, the accounting also includes depository statements for each account. An opening statement evidences the beginning balance, unless one came with a previous accounting. A closing statement evidences the balance within 30 days of the close of the accounting period, or on the closing date of an account closed during the period. The rule defines depository broadly, reaching a bank, a stock and bond broker, a mutual fund, or a similar entity holding assets of the estate or conservatorship.
These exhibits do not circulate the way the accounting does. Copies of vouchers and depository statements need not be served on people entitled to copies of the accounting or on people who requested notice in the proceeding, and if submitted with the accounting as a separately captioned filing they may be filed confidentially, as the law permits.
Frequently Asked Questions
What counts as a voucher?
Where a statute or a court order requires a voucher, it must be a document evidencing the disbursement and showing the name of the payee, the date, and the amount. A bare entry in your own ledger is not a voucher; the rule asks for the document that evidences the payment itself.
Do I have to file bank statements with my accounting?
Yes, unless you are excused from the requirement of filing vouchers. The accounting must include depository statements for each account, with an opening statement evidencing the beginning balance unless one was submitted with a previous accounting.
How current does the closing depository statement have to be?
It must evidence the balance in the account within 30 days of the close of the accounting period. For an account closed during the period, it must evidence the balance on the date the account was closed.
Do the heirs or interested persons get copies of the bank statements?
They do not have to. The rule says copies of vouchers and depository statements need not be served on persons entitled to copies of the accountings or on persons who requested notice in the proceeding.
If the vouchers and statements are submitted with the accounting as a separately captioned filing, they may also be filed confidentially, as permitted by law.
Does a brokerage or mutual fund account count as a depository?
Yes. For purposes of this rule a depository is an entity holding assets of the estate or conservatorship, including a bank, a stock and bond broker, a mutual fund, or a similar entity.