Accounting After Close of Period for Filing Claims; Final

Account; Enforcement of Accounting. Within thirty

(30)calendar days after the time to file or present claims against the estate has expired, the personal representative must render a full and verified account and report of his administration, which shall include all of the matters referred to in Section 2703 of this Title. The personal representative must render a final account, and pray a settlement of his administration, whenever there are sufficient funds in his hands for the payment of all debts and the estate is in a proper condition to be closed. If the personal representative fails to present his account the Superior Court must compel the accounting by attachment. Any person interested in the estate may apply for and obtain an attachment, but no attachment shall issue unless a citation has first been issued, served and returned, requiring the personal representative to appear and show cause why an attachment should not issue.