Del. Ch. Ct. R. 116

(a) Scope. This rule governs fiduciary accountings by

guardians and trustees.

(b) Required Forms. Every accounting must use the

Court’s form schedules, unless the Court approves an

exception.

(c) Required Attachments. Every accounting must

attach for the period:

(1) Completed schedules on the Court’s forms

identifying:

(A) the starting principal balance;

(B) the date, source, and amount of any additions

to principal;

(C) the date, source, and amount of any income

received;

(D) any deductions from principal, explaining

when and why made;

(E) the date, source, amount, recipient, and

purpose of every debit; and

(F) the ending principal balance.

(2) Unless the accounting is for a trust under will,

documents comprising:

(A) all monthly statements for each account;

(B) support for all income received;

(C) receipts, invoices, or other documentation

supporting all expenditures made; and

(D) an explanation for any cash withdrawal.

(3) An affidavit or affirmation verifying that the

accounting and schedules are accurate and the

documents true copies.