Delaware: How to Request a Court-Ordered Accounting During Probate | Delaware Probate

Detailed Answer

Short answer: Yes. Under Delaware probate practice, an interested person (typically a beneficiary or creditor) can ask the court to require the personal representative (executor or administrator) to provide a full accounting of estate assets and transactions. The court has the authority to order interim or final accountings, and to review the fiduciary’s acts, fees, and distributions. For statutory guidance, see Title 12 of the Delaware Code governing decedents’ estates: https://delcode.delaware.gov/title12/.

Who may ask for an accounting?

People generally considered “interested persons” can seek an accounting. That normally includes beneficiaries named in the will, heirs at law if there is no will, and sometimes creditors with standing. If you think you have a right under the will or under state law, you have standing to ask the court to compel an accounting.

What is an estate accounting?

An accounting is a formal, itemized report showing the estate’s assets at the time of appointment, all receipts and disbursements while the estate is administered, investments and changes in value, payments to creditors, distributions to beneficiaries, and fees paid to the personal representative and professionals. The accounting supports the fiduciary’s conduct and helps the court determine if the fiduciary met their obligations.

When can you ask for one?

Early in administration if you suspect wrongdoing, mismanagement, or missing assets.
Periodically during long administrations; courts can order interim accountings.
At the end of probate before the estate is settled and closed—this is the normal time for a final accounting and for beneficiaries to object.

How to request an accounting in Delaware (typical steps)

Start informally. Request records directly from the personal representative (PR): inventory, bank statements, paid bills, receipts, asset appraisals, and tax returns. Many disputes resolve after informal disclosure.
If the PR refuses or disclosures are incomplete, file a formal petition or motion in the probate forum handling the estate (the county Register of Wills/Orphans’ Court processes probate matters in Delaware counties and the Delaware court system administers probate law). Include a clear request for an accounting and the reasons you believe one is necessary.
The court may order the PR to file a formal accounting or to appear and explain the records. The PR must then prepare a sworn accounting showing all estate transactions during the relevant period.
After the accounting is filed, interested persons typically have an opportunity to inspect the documents, ask questions, and file objections to specific entries or fees.
If the court finds problems—missing funds, improper payments, or excessive fees—it can order remedies such as surcharge (monetary recovery), removal of the PR, or other relief.

What should an accounting include?

Opening inventory: list and values of estate property when the PR was appointed.
All receipts: sales, income, refunds, insurance proceeds, etc.
All disbursements: debts paid, taxes, funeral expenses, legal and accounting fees, transfers, and distributions to beneficiaries.
Bank and investment statements showing transactions and balances.
Receipts or invoices supporting expenditures.
Any fiduciary fees and fees paid to attorneys or other professionals, with calculations supporting the amounts claimed.
Final proposed distribution plan (if seeking closing of the estate).

Possible court outcomes and remedies

The court can:

Order the PR to supply a complete accounting and supporting documents;
Sustain objections and order repayment or surcharge against the PR or third parties;
Reduce or deny claimed fiduciary or attorney fees if they are unreasonable;
Remove the personal representative for misconduct or incapacity;
Refer the matter for further discovery, audit, or contempt proceedings if the PR deliberately withholds records.

Relevant Delaware law and resources

Delaware’s statutes governing decedents’ estates, fiduciary duties, inventories, and related proceedings appear in Title 12 of the Delaware Code. For the statutes and official text, see: https://delcode.delaware.gov/title12/. For general probate procedure and county offices that handle probate filings, see the Delaware Courts: https://courts.delaware.gov/.

Practical timeline example (hypothetical)

Suppose a will names Alice as PR. A beneficiary, Ben, notices the PR sold real property and paid no estate tax or provided no receipts. Ben asks Alice for an accounting. Alice delays. Ben files a petition in the probate forum asking the court to compel an accounting. The court orders Alice to file a formal accounting within 30 days. Alice files it with bank statements and invoices. Ben objects to a $10,000 payment that lacks documentation. The court orders a hearing, disallows the payment, and requires Alice to reimburse the estate; the court also reduces Alice’s statutory fee for failing to keep proper records.

Limitations and timing

Even though you have a right to an accounting, courts balance the burden on the PR and the estate. Courts may deny overly broad or repeated demands that waste estate resources. Also, certain objections must be raised within specified periods—delays may limit remedies. If you have concerns, act promptly and preserve communications and copies of any relevant documents.

Disclaimer: I am not a lawyer and this is not legal advice. This article explains general principles of Delaware probate practice and points you to relevant statutes. For advice about your specific situation and to learn deadlines and forms that apply to your county, consult a Delaware probate attorney.

Helpful Hints

Begin with an informal written request to the personal representative asking for an inventory, bank statements, receipts, tax returns, and a proposed distribution statement.
Keep records of all requests and responses (email, certified mail receipts, notes of phone calls).
Be specific when you file a petition—identify the period you want covered and the documents you seek.
Ask for an accounting before seeking costly litigation; courts often prefer resolving disputes with limited discovery first.
Review the estate’s inventory and tax returns for red flags: unexplained transfers, missing bank accounts, or large unexplained fees.
If you expect prolonged litigation, discuss possible cost-shifting or bonding requirements with counsel (the estate may have to pay costs if claims are legitimate).
Work with an attorney experienced in Delaware probate to understand county-specific procedures and timing requirements.

For the official statutory text, consult Title 12 of the Delaware Code: https://delcode.delaware.gov/title12/. For probate process information, see the Delaware Courts website: https://courts.delaware.gov/.