Short Answer

No. For a North Carolina final account, the Clerk audits the estate’s receipts and disbursements and expects the personal representative to produce vouchers (like canceled checks or paid invoices) and estate bank statements showing cash balances. Trust account statements can corroborate that a distribution was received by the trust, but they do not replace the estate’s original bank records. If a voucher is missing, you may submit verified proof.

Understanding the Problem

In North Carolina, as the personal representative, can you rely on supplemental needs trust statements for the estate’s final account, or must you provide the estate’s original bank statements and vouchers? Here, one key fact is that the home sale proceeds were deposited into the supplemental needs trust.

Apply the Law

In North Carolina, the final account must show the estate’s receipts, disbursements, distributions, and remaining balance, and the Clerk of Superior Court audits that account. The personal representative must support payments with vouchers and show estate cash balances with bank or investment statements. A distribution to a trust is documented in the estate file as a disbursement, typically supported by a receipt from the trustee; the trust’s own internal statements do not substitute for the estate’s proof. Trustees generally do not account to the Clerk unless the trust instrument requires it, so the Clerk looks to the estate’s records, not the trust’s.

Key Requirements

• Complete final account: Show the accounting period, beginning balance, receipts, disbursements, distributions, and property on hand.
• Vouchers for payments: Provide canceled checks, paid invoices, itemized receipts, or similar proof for each estate disbursement; lost vouchers can be replaced with verified proof.
• Estate statements, not trust statements: Provide estate bank/investment statements showing balances; trust statements may corroborate receipt but are not a substitute.
• Distribution to the trust: List the transfer to the supplemental needs trust as a distribution and obtain a signed receipt (AOC-E-521 or similar) from the trustee.
• Forum and deadline: File the final account (AOC-E-506) with the Clerk of Superior Court in the county of appointment by the statutory deadline or request an extension if needed.

What the Statutes Say

• North Carolina Gen. Stat. § 28A-21-2 (Final accounts) – Sets when a final account is due and allows extensions.
• North Carolina Gen. Stat. § 28A-21-3 (Contents of accounts) – Lists required content for annual and final accounts.
• North Carolina Gen. Stat. § 28A-21-5 (Vouchers; verified proof) – Requires vouchers and permits verified proof if a voucher is lost.
• North Carolina Gen. Stat. § 36C-2-208 (Trustee accountings) – Trustees usually do not account to the Clerk unless required by the trust instrument or law.

Analysis

Apply the Rule to the Facts: Because the home sale proceeds went into a supplemental needs trust, you should show the sale proceeds as receipts (if they were estate funds) and the subsequent transfer as a distribution on the final account. Support the distribution with a receipt signed by the trustee and keep the estate’s canceled check or wire confirmation as the voucher. Provide the estate’s bank statements to show balances; trust statements can support that the trust received the funds but will not replace the estate’s own records.

Process & Timing

1. Who files: Personal representative. Where: Clerk of Superior Court (Estates Division) in the North Carolina county where you were appointed. What: Final Account (AOC-E-506) with vouchers (canceled checks, paid invoices), distribution receipts (AOC-E-521), closing statements for any sales, and estate bank/investment statements. When: File by the statutory deadline—generally the later of one year after qualification or the time allowed by statute; request an extension if needed.
2. After filing, the Clerk audits the account. The Clerk may request additional detail (for example, bank statements showing balances, real estate closing statements, or sworn proof if a voucher is missing). County practices and review times vary.
3. If approved, the Clerk endorses the account and enters an order discharging the personal representative from further duties for the estate file.

Exceptions & Pitfalls

• Trust statements alone are not enough; the estate must show vouchers for payments and estate statements for balances.
• If a canceled check image is unavailable, obtain bank transaction detail or submit a sworn statement describing the payment and why the voucher is unavailable.
• Distributions to a trust should be backed by a signed receipt from the trustee; label the distribution clearly on AOC-E-506.
• Real property sales: include the closing statement if the estate conducted the sale; if the real estate was not administered by the estate, avoid running those receipts/expenses through the estate account.
• Procedures and document requests can vary by county; if timing is tight, request an extension in writing before the due date.

Talk to a Probate Attorney

If you’re dealing with an estate final accounting and transfers to a supplemental needs trust, our firm has experienced attorneys who can help you understand your options and timelines. Call us today at 919-341-7055.

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.