§ 79.17 Accounts.\n (a) Every guardian or committee, whether appointed under this article\nor under any other law of this state, who shall receive or has received\non account of his ward any moneys from the administration or income from\nsuch moneys shall file annually with the court by which he was appointed\non the anniversary date of the appointment, in addition to such other\naccounts as may be required by the court, a full, true, and accurate\naccount under oath of all moneys or income so received by him, of all\ndisbursements thereof, and showing the balance thereof in his hands at\nthe date of such account and how invested. A certified copy of each of\nsuch accounts filed with the court, including a copy of all certificates\nand affidavits required by this section, shall be sent by the guardian\nto the office of the veterans' administration having jurisdiction over\nthe area in which such court is located, and if the incompetent person,\nfor whom such guardian is appointed, has been committed to a state\nfacility and is an inmate thereof, a certified copy of each such account\nfiled with the court shall also be filed by the guardian with the\nsuperintendent or officer having special jurisdiction over the facility\nwhere the incompetent person is confined.\n (b) Such account shall be examined or caused to be examined, approved,\ndisapproved, or acted upon in the manner provided by section 78.25 of\nthis chapter in the case of an incompetent person, or by section\nseventeen hundred twenty-one of the surrogate's court procedure act if\nit relates to the estate of a minor ward; and the expense of such\nexamination shall be paid in the manner provided in section 78.25 of\nthis chapter in the case of an incompetent person or by section\nseventeen hundred twenty-two of the surrogate's court procedure act in\nthe case of a minor ward.\n (c) If the guardian holds property other than benefits received from\nthe veterans' administration and income from such benefits, the guardian\nshall account for such other property as provided for in article\nseventy-eight of this chapter and in the surrogate's court procedure\nact, except that such account shall be filed on the anniversary date of\nthe guardian's appointment. Such account for other property may be\ncombined with the account filed in accordance with the provisions of\nsubdivision (b) of this section.\n (d) The anniversary account required to be filed by this section shall\nbe in the form prescribed by the surrogate's court procedure act upon\nthe annual accounting of a general guardian of an infant's property as\nprovided in section 78.23 of this chapter. In such an anniversary\naccount, the schedule in which are listed and described the securities\nand investments shall have appended or attached thereto an affidavit of\nthe surety on the bond of the committee certifying that the securities\nand investment described in said schedule, on the closing date of said\naccounting period, were in the custody of or under the joint control of\nthe surety and committee or guardian. If the securities or investments\nwere neither in the custody nor under the control of the surety the\ncertificate of said surety shall state that the securities were\nexhibited to said surety on the anniversary date or closing date of said\naccounting or within thirty days thereafter, and if not so exhibited to\nthe surety the reason therefor. The affidavit required of the surety by\nthis section shall note any discrepancies or omission in the descriptive\nschedule. If the securities are held by a depository under order granted\npursuant to subdivision (b) of section 78.09 of this chapter there shall\nbe attached to or appended to the schedule describing the securities in\nsaid anniversary account a certificate that the securities, on the\nanniversary date or closing date of said accounting, were held by said\ndepository and said certificate shall note and explain any discrepancies\nor omissions in the sai
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