Pyle, J.
STATEMENT OF THE CASE
Carrie Krampen, a/k/a Carrie Carpenter (“Carrie”) appeals the trial court’s grant of a petition to modify child support and provide an accounting of future child support payments filed by James J. Krampen (“James”), Carrie’s ex-husband.
We reverse and remand.
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Carrie claims that the trial court erred in: (1) ordering an accounting of future child support expenditures; and (2) modifying the child support James pays for the children. Specifically, she claims that the evidence presented did not support the conclusion that she misappropriated child support funds. She further argues that even assuming that the misuse of child support occurred, the remedy is not a reduction in child support.
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A trial court may issue an order for an accounting “upon a showing of necessity.” Olive, 650 N.E.2d 766. However, when a child’s basic needs are being met, a “disagreement between the parties concerning whether adequate resources are being devoted to the [child’s] particular ‘wants’ as distinct from their actual needs is insufficient, by itself, to support a showing of necessity for an accounting.” Kovenock, 660 N.E.2d at 641.
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In this case, the trial court concluded that Carrie had no income, could not meet her monthly obligations in the manner she claimed, and that the evidence submitted showed that Carrie misused child support funds. Having reviewed the record before us, we cannot conclude the evidence and law supports the trial court’s conclusions.
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Finally, considering our holding in Kovenock and the evidence in the record, the trial court erred in concluding that Carrie misused child support payments she received. As previously noted, James essentially admitted in his deposition, that his children’s basic needs are being met despite his allegation of Carrie’s malfeasance with child support funds. Notwithstanding this admission, the evidence he submitted does not support his claim of misappropriation. Carrie introduced into evidence bank statements corresponding with some of the challenged checks that James submitted into evidence. Those banks statements show large deposits into Carrie’s checking account in addition to what she received from James for child support. These deposits substantially exceed the checks offered by James to support his position that Carrie diverted child support funds. During argument, James’s counsel argued that the large deposits came from James reimbursing Carrie for extracurricular activities. However, James submitted no evidence to substantiate that claim. We acknowledge that Carrie’s deposition testimony is the only evidence that some of the excess funds are from her line of credit. However, James’s counsel conceded during argument that “[Carrie] has these credit facilities.” (Tr. 100). Id. While statements of counsel are not evidence, “[a] clear and unequivocal admission of fact by an attorney is a judicial admission which is binding on the client.” In re K.H., 838 N.E.2d at 480 (quoting Parker v. State, 676 N.E.2d 1083, 1086 (Ind. Ct. App. 1997)). Hence, the trial court erred in finding that Carrie misappropriated child support funds.
Accordingly, having examined the record, the trial court’s findings are not supported by the evidence, and the findings do not support its conclusions. James did not meet his burden in showing a necessity for the accounting of future child support expenditures.
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We reverse and remand with instructions for the trial court to enter a new child support order consistent with this opinion and the Child Support Guidelines.
Reversed and remanded.
VAIDIK, J., concur.
KIRSCH, J., dissent.