§58-541.

§58-541.
   
   At the final accounting for settlement of the estate or at any other
   time required by the court, either upon its own motion or upon the
   application of any person interested in the estate, the executor or
   administrator must render, for the information of the court, an
   exhibit under oath, showing the amount of money received and expended
   by him, the amount of all claims presented against the estate and the
   names of the claimants, and all other matters necessary to show the
   condition of its affairs; provided, however, that if waived in writing
   by all persons entitled to distribution or if the personal
   representative is the sole recipient, no itemized accounting of income
   and expenses shall be required in the final accounting. It shall be
   sufficient for the personal representative to state under oath that:
   
   1. All income has been properly received and expenses lawfully made;
   
   2. All allowed and approved claims have been paid;
   
   3. All funeral expenses, taxes and costs of the administrator have
   been paid; and
   
   4. The estate is ready for closing.