458                              Laws of Maryland                      [Ch. 188

Administration and the fact that appointment of a guardian is a
condition precedent to the payment of any monies due the minor
from the Veterans Administration shall be prima facie evidence
of the necessity for such appointment.

803. Protection of Veterans Administration Benefits.

When the Veterans Administration is paying or planning to pay
benefits to a person to be protected because of a legal disability or
if such person has an estate which includes assets derived in whole
or in part from benefits paid by the Veterans Administration to
the guardian or his predecessor for the benefit of such person, the
court shall, upon the request of the Veterans Administration, require
a guardian, other than a corporate guardian, to furnish a bond,
preferably a corporate surety bond, with sureties approved by the
court, conditioned upon faithful discharge of all duties of the
guardianship according to law. The amount of the bond shall not
be less than the estate derived from Veterans Administration bene-
fits paid to the guardian or his predecessor and anticipated income
of the beneficiary from the Veterans Administration during the
ensuing year, less the value of securities or money deposited with
an insured financial institution, as defined in section 301. (g) of this
article under arrangements requiring an order of the court for
their removal, and the value of any land which the guardian, by
express limitation of power, lacks powers to sell or convey without
court authorization. The court for good cause shown may at any-
time require the amount of the bond to be changed. Bond premiums
shall be charged against the estate of the beneficiary.

804. Accounts of Guardians of Veterans Administration Bene-
ficiaries.

(a)    Accounts. Every guardian of a beneficiary who is receiv-
ing benefits from the Veterans Administration or whose estate
includes assets derived in whole or in part from benefits paid by
the Veterans Administration to the guardian or his predecessor for
the beneficiary shall, as to such assets, file: (1) Annual accounts
with each interested person or with the court. If he does not file
an accounting with the court, he shall file with the court a written
verification that he has delivered the accounting to each interested
person. (2) A final account of his administration with the court
upon Ms resignation or removal or upon the termination of the
minority or disability. (3) Intermediate accounts at such times as
the court may direct.

(b)    Exhibits. The guardian, at the time of filing any account
with the court, shall exhibit all securities or investments held by
him to the judge or clerk of the court of his appointment who shall
endorse on the account and copy thereof, a certificate that the
securities or investments shown therein as held by the guardian
were each exhibited to him and noting any omission or discrepancy;
provided, that the guardian may exhibit such securities or invest-
ments to an officer of the bank or other depository wherein said
securities or investments are held for safekeeping, to the judge
or clerk of a court of record in this state, to an authorized representa-
tive of the corporation which is surety on his bond, or upon request
of the guardian or other interested party, to any other reputable
person designated by the court, who shall certify in writing that he
has examined the securities or investments and identified them with
those described in the account and shall note any omissions or dis-