What goes in the account and justification

An executor renders an account and justification of the management. In the administration belongs the opening balance, preferably the balance as at the date of death if the bank has stated that. After that every receipt, such as a later payment of wages, a refund or a sale. And every payment, such as the funeral bill, a valuation or a debt you were allowed to settle. Put with each line the date, the counterparty, the amount and the supporting document. A total without the underlying lines cannot later be explained to the heirs. The opening balance and the closing balance must match the statements.

Keep private matters and the estate inventory apart. An heir who advances an invoice gets a claim on the estate, unless you expressly book that payment as an advance on the share of the estate. Choose a treatment per payment and write that choice down. Cash that lay in the house you preferably count with two persons and put on a receipt. A safe at the bank you open according to the bank's procedure. The contents become an asset only once you have seen and described them; until then it is a task without an amount.

The time you spend belongs on a time sheet. That time sheet is a log of what you have done. A remuneration is due only if the will, the statute or an agreement says so. Do not put an hourly rate in the administration for as long as that basis is missing. In the account name the hours and, only if there is a basis, the amount that follows from that source. You take the source over; you do not invent the rate or a percentage of the estate. Hours without a basis remain hours, not an invoice to the heirs.

What you have handed to whom belongs on the same account. A car to a child, a painting to another, a bunch of keys to the partner who stays in the house. Note the date, the description and the recipient. Keep a confirmation of receipt with it. Without that line a good looks lost; with that line it is visible that it is no longer in the estate inventory. Whether the handover is an advance or the final division, you label it as the notary means it. A good without a recipient stays on the list of what is still in the house.

Ervazo can print the list of balances, receipts, payments and handovers. That print is a working form for the conversation and for your own check. It is not the legal discharge (kwijting). Heirs grant discharge if they do so, in the way the notary indicates, not because a pdf has been downloaded. Send the print only once the enclosures match the lines. A missing invoice stays an open point; three open questions are better than a sum that closes without proof. The print keeps the position of that moment; later corrections get a new date.

This is an administrative checklist, not legal advice. The notary, the bank or the body concerned decides what this file needs and in which order. Ervazo keeps the tasks, the letters and the recorded values. The program does not send the letters, does not pay any debts and does not file a return. For each step, note the date, the person and the document you have received. What is still missing stays an open task. A ticked line means only that the administration has been updated. The list is not a discharge and not an instruction to the bank to pay out a remainder.