Section 43-2-338 Annual Settlements.

(a) The executor or administrator must make annual settlements of such estates, as required in other cases, and in such settlements he or she must show how such estate has been managed, crops made, expenses incurred, and the disposition of all moneys received; and he or she must also show the amounts appropriated and expended for each and every person entitled to any distribution from such estate. (b) The accounts and vouchers, evidence and statement of the heirs and legatees must be filed, notice given and contest made, in the same manner as on annual settlements in other cases. (c) Such settlement may be compelled by attachment, or the probate court may proceed in the same manner as in other cases, when an executor or administrator, being cited to make a settlement, fails to do so.