(a) The records shall be accompanied by an affidavit of a custodian stating in substance that:
(1) The affiant is duly authorized custodian of the records and has authority to certify the records;
(2) The copy is a true copy of all the records described in the subpoena; and
(3) The records were prepared by the personnel of the financial institution's business at or near the time of the act, condition or event reported therein.
(b) If the financial institution has none of the records described, or only part of the records, the custodian shall so state in the affidavit and file the affidavit and the records that are available in the manner prescribed in this chapter. The filing of an affidavit with respect to reasonable charges shall be sufficient proof of the expense, which shall be taxed as costs of court.
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