In every case where, under the provisions of this chapter, the filing of vouchers is not required, but the court requires that vouchers be produced for examination and inspection, it shall be a sufficient compliance with the provisions of this chapter if the fiduciary produces and exhibits on a hearing of the account pertinent papers or records substantiating every item of disbursement and the amount thereof. Such papers shall not be lodged of record with the clerk, but may be withdrawn by the fiduciary at the conclusion of the hearing thereon. The court, in its discretion, may require such fiduciary to file such substantiating papers or records, or suitable copies thereof, as the court deems necessary for purposes of record.