When vouchers are required by statute, the Court requires original
vouchers to be filed when filing accounts. The Court will accept as a voucher
a statement from a financial institution specifying the payee, check amount,
and date of payment.
In lieu of submitting vouchers in a solvent decedent’s estate, the fiduciary may
file with the account a waiver and consent from the heirs at law or beneficiaries
under a will acknowledging that each person received a copy of the account, waives
notice of hearing on the account, and consents to the account. The signature of
each heir at law or beneficiary under a will must be dated.