What statements and financial documents are required for annual and final probate accountings in Kansas?

Short answer: Under Kansas probate practice, fiduciaries (personal representatives/executors, guardians, and conservators) must file a verified accounting that shows beginning and ending balances, all receipts and disbursements, a current inventory of assets with values, claims paid or outstanding, tax and fee items, and a proposed distribution for a final accounting. The accounting must be supported by documentary evidence (bank statements, canceled checks or paid receipts, appraisal or closing statements, brokerage statements, invoices, and tax returns). The probate court reviews these records before allowing fees and distributions. See the Kansas Probate Code (K.S.A. Chapter 59) for the governing law: https://www.ksrevisor.org/statutes/chapters/59/059_000_0000.html.

Detailed answer — what must be included in annual and final accountings

Kansas probate practice treats annual and final accountings similarly in terms of content. The court expects a clear, verified financial statement that lets interested persons and the judge confirm that the fiduciary handled estate or conservatorship funds properly. Below are the common elements and supporting documents you should prepare and file.

Core elements of the accounting

Verification: The accounting is typically a sworn or verified statement by the fiduciary or the fiduciarys attorney attesting to the accuracy of the accounting.
Opening balance: The cash and asset balance on hand at the start of the accounting period (for annual accounts) or at appointment (for a first or final account).
Receipts: A clear list of all money and property received during the accounting period, with sources identified (e.g., sale proceeds, bank interest, Social Security, pension, rent, dividends, insurance proceeds).
Disbursements: A detailed list of all payments made (expenses of administration, funeral expenses, taxes, medical bills, creditor payments, reimbursements to the fiduciary, distributions to beneficiaries). Each item should show date, payee, purpose, and amount.
Inventory and current asset schedule: A current inventory of estate or protected-person assets with values (cash, bank accounts, investments, real estate, vehicles, business interests), and the method of valuation (appraisal, market value, broker statement).
Liabilities and claims: A list of outstanding debts, filed claims, and creditor payments during the period; show which claims remain unpaid and why.
Fiduciary fees and expenses: A statement of compensation requested for the fiduciary and any attorneys fees and costs, with an explanation and supporting detail so the court can evaluate reasonableness.
Taxes: Information about income and estate taxes paid or due for the accounting period and copies of relevant tax returns when applicable.
Ending balance and proposed distribution (final account): The cash and asset balance at the end of the period and, for a final account, a proposed plan and schedule for distributing assets to creditors and beneficiaries, or transferring guardianship assets as appropriate.

Supporting documents courts expect to see

Bank statements and reconciliations for all accounts during the accounting period.
Canceled checks or electronic payment records showing bills paid.
Receipts, invoices, and bills for expenses paid (medical, funeral, maintenance, taxes, repairs).
Real estate closing statements, deeds, and appraisals for property sold or reported.
Brokerage or investment account statements and trade confirmations.
Appraisals for valuable personal property or real estate when required to establish value.
Copies of filed creditor claims and proof of notice to creditors if applicable.
Federal and state income tax returns for the decedent or estate, and estate tax filings if required.
Any receipts or proof of distribution to beneficiaries (e.g., signed receipts, canceled checks).

How the accounting is presented and processed

In Kansas the fiduciary files the accounting with the probate court and serves a copy on interested persons (beneficiaries, heirs, creditors, and others entitled to notice). The court will review the accounting and supporting documents. Interested persons have an opportunity to examine the papers and to object. If no one objects, the court typically approves the account and authorizes distributions and fees. If objections arise, the court schedules a hearing to resolve disputes. The court has authority to surcharge a fiduciary for losses caused by misconduct or improper accounting under the Kansas Probate Code (see K.S.A. Chapter 59): https://www.ksrevisor.org/statutes/chapters/59/059_000_0000.html.

Practical example (hypothetical)

Hypothetical: Jane is the personal representative for Johns estate. On appointment she files an initial inventory showing a $120,000 bank account, a $200,000 home, and a $10,000 brokerage account. During the first year she pays $8,000 in funeral and $6,000 in medical bills, receives $2,000 in dividends, and sells the brokerage account for $11,000. For the annual accounting she files a verified statement showing starting and ending balances, lists each receipt and payment with dates and payees, attaches bank statements, a copy of the sale confirmation for the brokerage account, invoices for the funeral and medical bills, and a proposed reserve for taxes and final distribution. She serves this accounting on all heirs as required. When the estate closes a final account will show all receipts and disbursements to date, taxes paid, fiduciary fees requested, and a proposed distribution schedule for the remaining assets.

Where to find the governing law and forms

Kansas probate law is located in the Kansas Statutes Annotated, particularly the statutes collected in the Probate Code, K.S.A. Chapter 59. The Revisor of Statutes maintains an online copy here: https://www.ksrevisor.org/statutes/chapters/59/059_000_0000.html. For local practices, required forms, and filing procedures, contact the clerk of the county probate court where the estate or guardianship is pending or visit the Kansas Judicial Branch website: https://www.kscourts.org/.

Disclaimer

This article provides general information about probate accountings in Kansas and is not legal advice. It does not create an attorney-client relationship. For advice about your specific situation, contact a licensed Kansas attorney or the local probate court.

Helpful Hints

Start record-keeping immediately: keep a dedicated file and copies of every bank statement, invoice, and receipt.
Reconcile bank accounts monthly so your accounting is ready when due.
Keep originals of appraisals and closing statements for real property sales.
Document the valuation method you used for each asset (appraisal, broker quote, recent sale).
Keep a separate estate bank account; never mix personal funds with estate funds.
Serve accountings and notices to all interested persons as required by the court to avoid objections based on lack of notice.
Ask the county probate clerk for local filing rules and required forms before filing.
If you expect disputes, consider hiring an attorney early to prepare a clear, fully-documented accounting.
Preserve tax records: estate and decedent income tax returns may be important to the court and beneficiaries.
When in doubt about valuation or complex transactions (business interests, retirement accounts, real estate), obtain professional appraisals or accountant advice and attach those reports to the accounting.