Understanding Court-Ordered Accountings in Utah Probate

Short explanation: During probate in Utah, the person administering an estate generally must collect, protect, and report on estate assets. People who have a legal interest in the estate (heirs, beneficiaries, and certain creditors) can ask the probate court to require the personal representative to file a formal accounting. The court can order accountings, review them, and provide remedies if the accounting is incomplete or improper.

Detailed Answer

What an accounting is

An accounting is a formal, itemized report of estate assets, receipts, disbursements, and distributions. It shows what the estate started with, what money and property came in, what was paid out (debts, taxes, administration expenses), and what remains for distribution. An accounting should be supported by bank records, receipts, invoices, and other documents.

Who may ask for an accounting

Under Utah probate practice, “interested persons”—commonly heirs, devisees (named beneficiaries under a will), creditors with standing, and sometimes named fiduciaries—can request that the court require the personal representative to file an accounting. If you are named in the will or are an apparent heir under intestacy rules, you are generally an interested person and have standing to request accounting and to object to account filings.

When and how you can request one

Start informally: request the accounting from the personal representative in writing and ask for copies of the inventory, receipts, and bank statements. If the personal representative refuses or provides incomplete information, you can file a formal request with the probate court handling the estate. The usual steps are:

1. Confirm the case is open in the probate court where the decedent’s estate is administered (county-level probate docket).
2. File a written petition or motion asking the court to compel the personal representative to file an accounting (local court forms and procedures vary).
3. Serve notice on the personal representative and other interested persons according to court rules.
4. Attend any hearing the court schedules. The court can order the personal representative to file an accounting under oath and set deadlines for compliance.

What the court can order and possible outcomes

The court has broad authority to supervise administration. Remedies available in probate proceedings may include:

• An order compelling the personal representative to file a sworn accounting by a set date.
• A requirement to produce supporting documents (bank statements, receipts, contracts).
• Allowing objections to the accounting and scheduling a hearing to resolve disputes.
• If the accounting shows waste, misappropriation, or unreasonable charges, the court can surcharge (require repayment), order restitution, or remove the personal representative and appoint a successor.
• In some cases the court can award costs and attorney fees if a personal representative acted in bad faith.

Timing and deadlines

Accountings are typically required at the end of administration as part of final settlement, but interested persons can ask for interim accountings while the estate is open. Deadlines to object to a filed accounting or to take other procedural steps vary by local court rules and by the type of notice given. Because timing and notice requirements matter, review the probate court’s local rules or consult a probate attorney early.

Special situations

If the estate is being handled informally or qualifies for an abbreviated/small-estate procedure, formal accountings may be limited or handled differently. Financial institutions acting as fiduciaries follow slightly different rules and may already provide periodic statements. If you suspect fraud or criminal conduct, you may also contact law enforcement or request that the court refer the matter for further investigation.

Where to find Utah rules and forms

Utah’s probate statutes and court guidance are the primary sources for procedure and court authority. For general probate information and local forms see the Utah Courts probate how-to pages: https://www.utcourts.gov/howto/probate/. For the statutory framework governing probate in Utah, see the Utah Code, Title 75 (Probate, Estates, and Protective Proceedings): https://le.utah.gov/xcode/Title75/75.html.

Helpful Hints

• Ask for documents in writing first. A written request creates a record you can use in court if needed.
• Gather proof of your interest in the estate (copy of will, beneficiary designation, family tree, or statements showing heirship).
• Keep copies of all communications and any records the personal representative provides.
• Request specific accounting periods and ask for supporting documents (bank statements, receipts for disbursements, tax filings).
• If the personal representative is a bank or trust company, request the periodic fiduciary statements they routinely produce.
• Consider mediation before litigation. Courts often encourage resolving accounting disagreements by agreement or alternative dispute resolution to save time and cost.
• Understand potential costs: compelling an accounting may increase estate administration costs; in some situations the court can shift fees if misconduct is proved.
• Act promptly. Missing procedural deadlines (for objections or motions) can limit relief available at a final accounting hearing.
• If you suspect criminal misconduct (theft, forgery), preserve evidence and consider contacting law enforcement in addition to the probate court filing.
• Use local court clerks and the Utah Courts website to find the right forms and procedural rules for your county’s probate court.

Next practical step: If the personal representative won’t provide a reasonable accounting, prepare a written demand, and if that fails, file a motion with the probate court asking the judge to compel a sworn accounting. If you are unsure how to proceed or the sums are large or complex, consult a Utah probate attorney to protect your rights and to follow local procedure.

Disclaimer: This article is educational only and is not legal advice. It does not create an attorney-client relationship. For advice about a specific situation, consult a licensed attorney in Utah.