The commissioner of accounts shall report every account stated under this part, including a statement of the cash on hand and in bank accounts and the investments held by the fiduciary at the terminal date of the account, and, where applicable, reports of debts and demands under § 64.2-551, along with any matters specially stated deemed pertinent by the commissioner of accounts or that an interested person may require.
Code 1919, § 5426; 1936, p. 250; Code 1950, § 26-31; 1989, c. 492; 2012, c. 614.
Structure Code of Virginia
Title 64.2 - Wills, Trusts, and Fiduciaries
Chapter 12 - Commissioners of Accounts
§ 64.2-1200. Commissioners of accounts
§ 64.2-1201. Appointment of assistant commissioners of accounts; duties and powers
§ 64.2-1203. Subpoena powers of commissioners of accounts, assistants, and deputies; penalty
§ 64.2-1205. Commissioners of accounts to inspect and file inventories with clerks
§ 64.2-1206. Settlement of fiduciaries' accounts
§ 64.2-1207. Settlement for year to include unsettled portion of preceding year
§ 64.2-1208. Expenses and commissions allowed fiduciaries
§ 64.2-1209. Who may insist or object before commissioner of accounts
§ 64.2-1210. Accounts and debts and demands to be reported
§ 64.2-1211. Where filed; notice to certain parties
§ 64.2-1212. Exceptions to report; examination, correction, and confirmation
§ 64.2-1213. Effect of confirmation of report
§ 64.2-1214. Recordation of report
§ 64.2-1215. Power of commissioner of accounts to enforce the filing of inventories
§ 64.2-1216. Failure to account; enforcement
§ 64.2-1217. Forfeiture of fiduciary's commission
§ 64.2-1218. When fiduciaries personally liable for costs
§ 64.2-1219. Fees of commissioners of accounts
§ 64.2-1220. Receipt for vouchers filed in settlement; effect thereof
§ 64.2-1221. Report on fiduciaries' bonds; "record of fiduciaries."