how would that prevent opening probate? I realize it must be done but I do not see why it would delay initiation of probate proceedings including appointment of an executor.
First of all, we don't know how long ago the ward died. The PR/executor is the conservator/guardian of the estate.
In fact, it would seem to me that an appointment of an executor would be more important if the final accounting had not been done.
Typically, when a ward dies, the conservator/guardian makes sure all final bills are paid. This depends on one's state, though. Guardians/conservators also have a certain amount of time to send in the final accounting that is dependent on whether they take care of all final bills. Then, the accounting report has to be audited and approved by the court. With all the cut backs of employees, one does not know how long the audit will take.
The longest I had to wait for the auditing and approval was 2 months. And that report took at least 2 months just to get all the final bills paid. I had to even figure out the final bill for the ALF myself.
Would the executor not be the entity to seek the courts requirement that the accounting be done so the estate can be probated
As previously stated, the executor is the conservator. In other cases, the executor is not the entity because conservators have a time limit imposed on them by the court. If reports are not submitted by the deadline, conservators/guardians hear from the court.
Funds from guardianship/conservator accounts are not to be moved anywhere, including an estate account until the final accounting is audited, approved, and the guardian/conservator is discharged via court order.
And then, one has to also look at any POD/TOD stuff. If there were designated beneficiaries on stuff prior to the guardianship/conservatorship, did that get re-established via the court's blessing too do so.
Lots and lots of details.