One of the reasons many people refuse to be an executor is the legal liability they face. An administrator or executor who does not perform their duties can face personal liability for any damages they cause.
There are many circumstances in which an executor can be liable, such as selling assets without authority, mismanaging assets, failing to collect money due the estate, overpaying creditors, failing to file taxes on time, or distributing assets to the wrong beneficiaries.
Any of these errors (and others) can cause the personal representative to face out-of-pocket costs.