Short Answer

In North Carolina, your final account to the Clerk of Superior Court must be supported by “vouchers” for every dollar that left the estate and receipts for each distribution. Acceptable proof includes bank statements, check images, deposit slips, wire confirmations, closing/settlement statements for the home sale, invoices and paid receipts, and a signed receipt from the supplemental needs trust for transferred funds. If a check image or receipt is unavailable, you may submit verified proof under oath.

Understanding the Problem

As the personal representative in North Carolina, you must file a final account with the Clerk of Superior Court and show exactly where estate money went after you closed the decedent’s original bank accounts. Can you prove those transfers and disbursements—especially the sale proceeds from the home that were deposited into a supplemental needs trust?

Apply the Law

North Carolina requires personal representatives to file annual and/or final accounts that list all receipts, disbursements, and distributions, and to produce “vouchers” (proof) for each payment. Vouchers can be canceled checks (or check images), bank statements, itemized receipts, invoices marked paid, deposit slips, and wire confirmations. Distributions must be evidenced by a signed receipt from the recipient. The Clerk of Superior Court audits your account and can require additional documents, including bank/investment statements showing cash balances. If an estate remains open beyond a year, an annual account is due; the final account is due by statute’s timing rules. The main forum is the Clerk of Superior Court in the county of administration.

Key Requirements

• Complete accounting: List every receipt, disbursement, and distribution for the period, including the dates, payors/payees, description, and amounts.
• Vouchers for disbursements: Provide proof for each payment (check images, bank statements, invoices marked paid, deposit slips, wire confirmations).
• Receipts for distributions: Obtain a signed receipt from each distributee (e.g., trustee of the supplemental needs trust).
• Bank/asset statements: Be ready to show statements that tie opening balances, transfers, and closing balances.
• Deadlines: File an annual account if open beyond one year; file the final account by the statutory “later of” rule or by any extended deadline approved by the Clerk.

What the Statutes Say

• North Carolina Gen. Stat. § 28A-21-1 (Annual accounts) – Annual account due if the estate remains open beyond one year; vouchers required.
• North Carolina Gen. Stat. § 28A-21-2 (Final accounts) – Final account due by the statute’s timing rules; Clerk audits in same manner as annual accounts.
• North Carolina Gen. Stat. § 28A-21-3 (Contents of account) – Lists required content: period covered, receipts, gains, disbursements, distributions, and property on hand.
• North Carolina Gen. Stat. § 28A-21-5 (Lost vouchers; verified proof) – If a voucher is unavailable, the PR may submit verified proof under oath.

Analysis

Apply the Rule to the Facts: You closed the decedent’s original bank accounts and moved funds into estate and trust accounts. On your final account (AOC-E-506), list each transfer with dates, payees, and amounts, and attach the bank statements, check images, and deposit slips as vouchers. For the home sale, include the signed closing/settlement statement and deed recording confirmation as the receipt for proceeds and show the deposit into the supplemental needs trust, supported by the bank confirmation and a receipt signed by the trustee. If your sibling was reimbursed for repairs, include invoices and proof of payment.

Process & Timing

1. Who files: Personal representative. Where: Clerk of Superior Court in the North Carolina county where the estate is administered. What: ACCOUNT (AOC‑E‑506) with schedules; attach vouchers (bank statements, check images, deposit slips, wire confirmations, invoices/receipts), and signed receipts for distributions (AOC‑E‑521 or equivalent). When: File an annual account if the estate stays open beyond one year; file the final account by the statute’s later‑of rule or any approved extension.
2. After filing, the Clerk audits your account. Be ready to provide additional support, such as statements showing opening/closing balances for each account, and documentation tying transfers from closed accounts to new estate or trust accounts. County practices vary on how much backup they require.
3. Once approved, the Clerk records the account and enters an order discharging you after the final account is accepted and all requirements are met. Keep copies of all records.

Exceptions & Pitfalls

• No canceled checks? Request front-and-back images from the bank or submit verified proof under oath if truly unavailable.
• Real property expenses: If the estate sold the home, use the settlement statement to show sale expenses; reimburse a family member only with itemized invoices and proof of payment.
• Transfers to a trust: Treat the trust as a distributee; obtain a signed receipt from the trustee and include the trust deposit confirmation.
• Non‑probate funds: Life insurance or state death benefits paid directly to a beneficiary or trust are not estate receipts; include them only if payable to the estate.
• Commingling: Keep estate and trust funds in separate accounts; provide bank statements that clearly trace each transfer.

Talk to a Probate Attorney

If you’re dealing with tracing funds, documenting a home sale, or transferring proceeds into 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.