Iowa Code § 633.53

Submission and retention of vouchers and receipts
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In all accountings filed by fiduciaries, vouchers or receipts for alldisbursements shall be filedor submitted by the fiduciary upon written request of any interested party, or upon order ofcourt. After an order, or decree, has been entered approvingsuchaccounting, any vouchers or receipts which have been filed may be withdrawn under order of the court. Vouchers or receipts not filed,or which have been withdrawn, shall be preserved by the fiduciary until the accounting of such fiduciary becomes final.

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