Short Answer

In North Carolina, a personal representative must support every expense in an annual or final account with vouchers (like canceled checks, paid invoices) or sworn proof, and the Clerk of Superior Court audits these. If you have not received copies, you can ask the clerk to require the administrators to produce the vouchers and set a hearing. If you were formally served with notice of the proposed final account, you generally must object within 30 days.

Understanding the Problem

North Carolina probate: Can an heir require the administrators to provide receipts or other proof for the expenses shown on a proposed final accounting, and how quickly must the heir act? Here, you are an heir; the administrators (the decedent’s parents) filed an affidavit of expenses but no receipts, and they used life insurance payable to the estate and vehicle-sale proceeds to pay funeral costs, legal fees, debts, and a child’s allowance.

Apply the Law

Under North Carolina law, every disbursement in an annual or final estate account must be backed by vouchers or verified proof, and the Clerk of Superior Court reviews and audits the account before approval. Vouchers typically include canceled checks, itemized receipts, or bills marked “paid,” and distributions should be acknowledged by beneficiary receipts. The clerk may examine the personal representative under oath, request additional documentation, and withhold approval until satisfactory proof is provided. If an heir is served with a permissive notice of the proposed final account, the heir must object within 30 days or be deemed to accept what the account discloses. The Estates Division of the Clerk of Superior Court is the forum for these issues.

Key Requirements

• Standing: You are an “interested party” (heir) who may request the clerk to require proper vouchers and set a hearing.
• Voucher/Proof duty: The personal representative must support each expense with a voucher or sworn proof; the clerk audits for compliance before approval.
• Timely objection: If you were served with a written notice of the proposed final account, you must object within 30 days of service.
• Clerk’s enforcement powers: If an account or support is missing or unsatisfactory, the clerk can order a full, satisfactory account within a short period and may examine the fiduciary under oath.
• Discovery tools: In a contested estate proceeding, you may request subpoenas for bank records or vendor invoices if the clerk allows discovery.

What the Statutes Say

• N.C. Gen. Stat. § 28A-21-1 (Annual accounts) – Requires vouchers or verified proof and authorizes the clerk to audit and examine under oath.
• N.C. Gen. Stat. § 28A-21-2 (Final accounts) – Imposes the same voucher/verified proof requirement for the final account.
• N.C. Gen. Stat. § 28A-21-4 (Failure to account) – Allows the clerk to order a full, satisfactory account within 20 days and enforce compliance.
• N.C. Gen. Stat. § 28A-21-6 (Notice of final account) – Permits notice to heirs and deems acceptance if no objection is made within 30 days of service.

Analysis

Apply the Rule to the Facts: Because you are an heir, you may ask the clerk to require the administrators to produce vouchers or sworn proof for the funeral costs, attorney’s fees, debt payments, and the child’s allowance. Since they only filed an affidavit of expenses, the clerk can withhold approval until proper vouchers are provided. If you were served with a written notice of the proposed final account, you must object within 30 days; if you were not served, request a hearing now so the clerk can audit the supporting proof before approval.

Process & Timing

1. Who files: Heir (interested party). Where: Estates Division, Clerk of Superior Court in the county where the estate is pending in North Carolina. What: A petition or motion in the estate file asking the clerk to (a) require production of vouchers/verified proof, (b) examine the administrators under oath, and (c) set a hearing; include an Estate Proceeding Summons (AOC-E-102) for respondents. When: If you were served with written notice of the proposed final account, object within 30 days of service; otherwise, file promptly and before the clerk approves the account.
2. The clerk sets a hearing, may authorize limited discovery (including subpoenas for bank and vendor records), and will audit whether each disbursement has a voucher or verified proof. Timeframes vary by county; hearings often occur within weeks to a few months.
3. After the hearing/audit, the clerk can order production of missing proof, require an amended account, or disallow unsupported expenses. The account is not approved until the clerk is satisfied the vouchers or verified proof support the disbursements.

Exceptions & Pitfalls

• If the clerk already approved the final account, additional steps may be needed to challenge it; act quickly because post-approval options have short deadlines.
• Counties differ on whether copies of vouchers stay in the public file; if they are not filed, ask the clerk to compel production and set a hearing rather than waiting for informal responses.
• Service matters: a 30-day objection window applies only if you were served with written notice under the statute; keep proof of service dates.
• Lost or unavailable vouchers can be replaced with sworn verified proof, but the clerk decides if that proof is sufficient.

Talk to a Probate Attorney

If you’re dealing with a North Carolina estate accounting and need receipts or proof for expenses, 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.