Upon a testator’s passing, it is the job of their executor or personal representative to see that their will is implemented according to the testator’s wishes.
However, the executor’s first step is to file for probate of the will so that the court can verify and oversee the financial matters of the decedent’s estate and liabilities.
After the decedent’s liabilities and tax responsibilities are cleared, the executor is finally able to distribute any assets or money to the named beneficiaries.
However, this is just a simplified version of the probate process, which is a long and complicated process. And at times, during the probate process, the personal representative of the decedents will also have to get other court-appointed professionals involved, such as a commissioner of accounts.
This is a court-appointed lawyer who specializes in estate administration and management processes. Considering this, let’s look at what a commissioner of account is, their responsibilities, and the role they play in the probate process.
Understanding the Commissioner System in Implementing a Will in Virginia
Virginia has a very unique will implementation and probate process that is not found in any other state throughout the country. You see, in conventional probate systems, such as in other states, the circuit courts typically have judges that preside over the matter involving the personal representative who is appointed by the testator to carry out their final wishes through the will.
In Virginia, however, there is an additional step in the probate process that constitutes the need for a commissioner of accounts. The state circuit courts, when it comes to implementing wills, rely on qualified and vetted commissioners of accounts. This is something that you are not going to find in any other state.
Putting it simply, a commissioner of accounts is a professional who handles the nitty-gritty of the will while helping judges focus on the more vital aspects of the will that require diligent reviewing and evaluation. It is safe to say that the CoA essentially helps reduce the workload of Virginia circuit court judges in the matter.
As local attorneys, commissioners of accounts are asked to carry out their local law practices while also responsibly executing their duties as commissioners. It is also important to understand that commissioners are not provided any financial assistance or administrative support by the circuit courts. They are not paid via public funds. They themselves have the responsibility to pay for their services and the people (staff) involved in implementing those services.
Looking At the Probate Responsibilities of the Circuit Court
To begin the probate process, it is essential for the executor of the will to come before the clerk of the circuit court and qualify their role in implementing the will. If the meeting goes without any undue complications, it is safe to say that the personal representative won’t have to appear in court again. However, they will have to communicate the process with the commissioner of accounts.
However, there can be a variety of different factors where a commissioner of accounts won’t be able to do anything, warranting the need for the executor to go to court. Those factors can be:
- If the executor identified potential defects in the implementation of the will. For example, insufficient signatures, the absence of the notary’s stamp, etc.
- If any named beneficiary of a creditor refutes the authentication of the will. For example, your sister says that your father wrote the will while inebriated, etc.
- The conditions stated in the will are vague or it is proving difficult for the executor to find one of the named heirs.
- If there is an urgent need to sell the decedent’s assets to pay off creditors or other liabilities but you don’t have a will that specifically instructs you to do so.
- If a creditor brings a potentially false allegation against the estate (one which you feel has no truth to it) or if the decedent, simply doesn’t have enough assets to pay off their creditors or other liabilities.
Understanding the Role of the Commissioner of Accounts
The most important task of the commissioner of account is to audit and evaluate the assets and estate of the decedent, review the estate’s accounting, and track the inventories mentioned by the personal representative in view of the will.
After looking at the documents you submit to the commissioner, they will either deny your filings or approve them. In both circumstances, they are obliged to report to the court as well.
If you are negligible with your probate filings or are taking too much time, the commissioner will have no choice but to report your delinquent behavior to the court and ask the court to enforce your fiduciary responsibilities as the decedent’s executor.
Your day-to-day communications with the commissioner will mostly be about the estate’s accountings and inventories. It is also important to keep in mind that the commissioners of accounts also have the power to conduct hearings. They will meet with creditors and will also listen to any complaints brought forth by named beneficiaries.
The commissioner of accounts acts as a much-needed buffer between the court, personal representative, and the beneficiaries. So, if a beneficiary sees that the executor isn’t fulfilling their responsibilities with competence and is not listening to them, the first thing to do is to communicate the problem to the commissioner of accounts.
Situations Where a Commissioner of Accounts Has No Power
While the commissioner of accounts is provided autonomy over the decedent’s estate and asset inventories in the probate process, it is vital to note that they do not have any legal right to implement the will or distribute the assets mentioned in the will for you.
In addition, it is not their responsibility to identify the number of assets, the auditing of those assets, and the accounting competence of the personal representative. These are all things that you are going to have to do and then submit the finding to the commissioner for further review. Understand that the commissioner will not act in your best interests but that of the circuit court.