Indiana Code

Ind. Code § 29-1-16-4 (2025)

Schedules; verification; certified public accountant

✓ 2025 Indiana Code: the 2026 session is not included
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     Sec. 4. Accounts rendered to the court by a personal representative shall be for a period distinctly stated and shall consist of three (3) schedules, of which the first shall show the amount of the property chargeable to the personal representative; the second shall show payments, charges, losses and distributions; the third shall show the property on hand constituting the balance of such account, if any. When an account is filed, the personal representative shall also file receipts for disbursements of assets made during the period covered by the account. Whenever the personal representative is unable to file receipts for any disbursements, the court may permit him to substantiate them by other proof. The court may provide for an inspection of the balance of assets on hand. The court may, upon its own motion, or upon petition, provide that verification of accounts or credits thereon may be made by the unqualified certificate of a certified public accountant in lieu of receipts or other proof.

Formerly: Acts 1953, c.112, s.1604; Acts 1975, P.L.288, SEC.34.

 

Notes of Decisions
Cited in 7 cases, 1980–2020 · leading case: Bender v. Bender, 844 N.E.2d 170 (Ind. Ct. App. 2006).
Bender v. Bender, 844 N.E.2d 170 (Ind. Ct. App. 2006). “Such accounting shall comply with the provisions of Indiana Code Sections 29-1-16-4 and 29-1-16-6, and 1. Shall state facts showing to the Court the reasons the estate cannot be closed and providing the Court with an estimated date of closing.”
In the Matter of Est. of Kingseed, 413 N.E.2d 917 (Ind. Ct. App. 1980). “Although Ind.Code 29-1-16-4 15 required the *931 filing of receipts for credits claimed in the account, Noel failed to include any vouchers or other exhibits to support his expenditures.”
Nancy Richardson v. Susan Thieme, 76 N.E.3d 892 (Ind. Ct. App. 2017). · cites it 2× “However, the quoted language actually comes from Indiana Code Section 29-1-16-4, which states: Accounts rendered to the court by a personal representative shall be for a period distinctly stated and shall consist of three (3) schedules, of which the first shall show the amount…”
In the Matter of the Guardianship of A.P., Adult, Louisa Jurich v. Louis Picicco (mem. dec.), No. 45A05-1602-GU-300 (Ind. Ct. App. Oct. 18, 2016). · cites it 4× “However, Jurich contends that an accounting that provides almost no detail regarding the purpose of the reported expenditures; that fails to include receipts, in direct contravention of Ind. Code § 29-1-16-4 ; and that does not even contain an affirmative statement by the…”
Lynn A. Johnson v. Michele Bradberry, 181 N.E.3d 364 (Ind. Ct. App. 2020). · cites it 4× “Ind. Code § 29-1-16-4 states:[ 2] “Accounts rendered to the court by a personal representative shall be for a period distinctly stated and shall consist of three (3) schedules, of which the first shall show the amount of the property chargeable to the personal representative;…”
Barbara A. Shirley v. Donna Jent (mem. dec.), No. 88A05-1703-ES-508 (Ind. Ct. App. Nov. 15, 2017). · cites it 2× “Ind. Code § 29-1-16-4 provides in part that “[a]ccounts rendered to the court by a personal representative shall be for a period distinctly stated and shall consist of three (3) schedules, of which the first shall show the amount of the property chargeable to the personal…”
Sheri Montgomery v. Est. of Donald M. Montgomery, Steve Shively, the & The Living Trust of Donald M. Montgomery & Betty M. Montgomery, Steve Shively, Tr., 127 N.E.3d 1238 (Ind. Ct. App. 2019). · cites it 2× “Code § 29-1-16-4 provides: Accounts rendered to the court by a personal representative shall be for a period distinctly stated and shall consist of three (3) schedules, of which the first shall show the amount of the property chargeable to the personal representative; the second…”
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