MD. Estates and Trusts Code Ann. §  13-804 (2021)
2021 Maryland Statutes|Estates and Trusts|Title 13 - Protection of Minors, Disabled Persons, Susceptible Adults, and Older Adults|Subtitle 8 - Guardianship of Veterans|Section 13-804 - Accounting

    (a)    Every guardian of a beneficiary who is receiving benefits from the U.S. Department of Veterans Affairs or whose estate includes assets derived in whole or in part from benefits paid by the U.S. Department of Veterans Affairs to the guardian or the guardian’s predecessor for the beneficiary shall file:        (1)    (i)    Annual accounts with each interested person or with the court; or            (ii)    If the guardian does not file an accounting with the court, the guardian shall file with the court a written verification that the guardian has delivered the accounting to each interested person;        (2)    A final account of the guardian’s administration with the court on the guardian’s resignation or removal or on the termination of the minority or disability; and        (3)    Intermediate accounts at the times as the court may direct.    (b)    (1)    (i)    The guardian, at the time of filing any account with the court, shall exhibit all securities or investments the guardian holds to the judge or clerk of the court of the guardian’s appointment.            (ii)    The judge or clerk of the court of the guardian’s appointment shall endorse on the account and copy a certificate that the securities or investments shown therein as held by the guardian were each exhibited to the judge or clerk of the court and noting any omission or discrepancy.        (2)    (i)    The guardian may exhibit the securities or investments to an officer of the bank or other depository where the securities or investments are held for safekeeping, to the judge or clerk of a court of record in this State, to an authorized representative of the corporation which is surety on the guardian’s bond, or on request of the guardian or other interested party, to any other reputable person designated by the court.            (ii)    Any person to whom the guardian exhibited securities or investments under subparagraph (i) of this paragraph shall certify in writing that the person has examined the securities or investments and identified them with those described in the account and shall note any omission or discrepancies.        (3)    The certificate, and the certificate of an official of the bank in which are deposited any funds for which the guardian is accountable, showing the amount on deposit, shall be prepared and signed in duplicate and one of each shall be filed by the guardian with the guardian’s account.    (c)    (1)    At the time of filing in the court any account, a certified copy of it and a signed duplicate of each certificate filed with the court shall be sent by the guardian to the office of the U.S. Department of Veterans Affairs having jurisdiction over the area in which the court is located.        (2)    A duplicate signed copy or a certified copy of any petition, motion or other pleading pertaining to an account, or to any matter other than an account which is filed in a guardianship proceeding, in which the Secretary of Veterans Affairs is an interested person, shall be furnished by the persons filing it to the proper office of the U.S. Department of Veterans Affairs.