Short Answer

In North Carolina probate, the Clerk of Superior Court requires you to support each payment shown on your account with a “voucher,” and cancelled check images count. Ask the bank that holds the estate account for front-and-back images of any checks paid during the accounting period. If a check image is unavailable, you may submit verified proof such as a bank statement showing the cleared payment and an invoice or receipt; the clerk can accept sworn explanations for truly lost vouchers.

Understanding the Problem

You’re administering a North Carolina estate and need to prove each estate payment in your accounting. Can you provide bank-cancelled check images, and how do you get them? Here, the personal representative used funds shortly after death to cover funeral costs, then opened and used an estate account. The question is how to obtain and present check images so the accounting will be complete and ready for the clerk’s audit.

Apply the Law

North Carolina requires personal representatives to file an accounting that lists every receipt and disbursement, and to provide a supporting “voucher” for each payment. The Clerk of Superior Court audits the account. A cancelled check (or a legible image of its front and back) is an accepted voucher; itemized receipts and bills marked “paid” also qualify. If a voucher is missing, the clerk may accept verified proof and, if necessary, a sworn statement explaining the loss. The forum is the Clerk of Superior Court in the county where the decedent was domiciled. A final account is generally due within one year of qualification unless extended; annual accounts are required if the estate remains open longer.

Key Requirements

• Account with details: List each receipt and disbursement by date, payee/payor, description, and amount on the required accounting form.
• Voucher for each payment: Provide cancelled check images (front and back), itemized receipts, bills marked paid, or other verified proof.
• Receipts for distributions: For beneficiary distributions, obtain signed receipts acknowledging the amount received.
• Clerk audit: The clerk reviews math and documentation; unclear or missing vouchers can delay approval.
• Deadlines: File the final account within one year of qualification unless extended; file an annual account if the estate stays open beyond a year.

What the Statutes Say

• North Carolina Gen. Stat. § 28A-21-1 (Annual accounts) – Annual account and supporting proof requirement.
• North Carolina Gen. Stat. § 28A-21-2 (Final accounts) – Timing for final accounts and clerk oversight.
• North Carolina Gen. Stat. § 28A-21-3 (Contents of accounts) – Required content of the accounting.
• North Carolina Gen. Stat. § 28A-21-5 (Lost vouchers) – Alternative proof when a voucher cannot be produced.

Analysis

Apply the Rule to the Facts: For checks written from the estate account, request front-and-back images from the bank; those serve as vouchers for the accounting entries. For the early funeral payments taken from the decedent’s personal account shortly after death, provide the bank record of the withdrawal and the funeral invoice marked paid; if no check exists, those documents serve as verified proof. For reimbursements of taxes and legal fees paid personally, include proof of payment and the related invoices to support reimbursement from the estate.

Process & Timing

1. Who files: Personal representative. Where: Clerk of Superior Court (Estates Division) in the North Carolina county of the decedent’s domicile. What: ACCOUNT (AOC-E-506) with vouchers; use RECEIPT (AOC-E-521) for beneficiary distributions. When: File the final account within one year of qualification unless extended; file an annual account if the estate remains open beyond a year.
2. Get check images from the bank: Present your Letters (Testamentary or Administration) and request “front-and-back images of all paid checks” for the accounting period. Many banks provide images with monthly statements or can produce a PDF set on request (allow 5–10 business days; fees vary). Ask for confirmations for cashier’s checks, wires, or ACH debits if used.
3. Assemble and submit: Match each line on AOC-E-506 to its voucher (label by check number/date). Include legible images and invoices. If an image is unavailable, attach the bank statement showing the cleared payment plus the paid bill, and add a brief sworn statement if needed for a lost voucher. Submit to the clerk for audit and approval.

Exceptions & Pitfalls

• Cash or debit card payments are hard to verify; prefer checks from the estate account to create clear vouchers.
• Illegible or one-sided images may be rejected; request front and back images so endorsements and payees are visible.
• Reimbursements require proof you paid and that the expense was an estate obligation; include the paid invoice and proof of payment.
• Distributions to beneficiaries need signed receipts; don’t rely only on check images for final distributions.
• If a voucher is missing, provide the bank statement and a sworn explanation; the clerk may require verified proof before approval.

Talk to a Probate Attorney

If you’re dealing with collecting cancelled check images and assembling vouchers for a North Carolina estate accounting, 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.