Delaware Code
Subchapter I. General Provisions
§ 2303. Recording of account; fees; evidence.

(a) All accounts and settlements of executors and administrators as the same shall be passed by the Court of Chancery shall be recorded by the Register of Wills of the several counties in uniform books. The Register shall also maintain an alphabetical index of all such settlements and accounts.
(b) The cost of recording and indexing the settlements and accounts shall be paid out of the funds of the estate to which they relate. The Register shall receive for recording and indexing the accounts and settlements the fees provided by this title.
(c) A certified copy of such record of settlement and accounts of executors and administrators shall be received as evidence in the several courts of the State.

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