Thanks for your input. After writing to and speaking with another person at the clerk of courts office, I was told that I did not need to submit the Receipt and Refunding agreement. I was able to complete the annual accounting.
Thanks for the response. The clerk of courts was the one who told me that I had to file the Receipt and Refunding agreement. I've spoken with an attorney who handles estates in my state. I received the same reaction as you gave me but was told that each county is different.
I am the sole heir and executrix of my mother's estate. I have been told that I need to prepare a Receipt and Refunding Agreement because I spent money from the estate. How do I write this? What are its contents?