Code of Virginia
Chapter 12 - Commissioners of Accounts
§ 64.2-1221. Report on fiduciaries' bonds; "record of fiduciaries."

A. The clerk of each circuit court shall furnish to the commissioner of accounts at the end of each month a list of the fiduciaries authorized to act as such under orders entered during that month and shall examine whether each fiduciary has given such bond as the law requires. If it appears that the fiduciary has given no bond or that his bond is defective, the clerk shall immediately report this fact to the circuit court.
B. The commissioner of accounts shall keep a book or other proper record called the "record of fiduciaries," in which the following shall be entered in separate columns:
1. The name of every fiduciary;
2. The name of the decedent whose estate the fiduciary represents or the name of the living person for whom he is acting in fiduciary capacity;
3. The penalty of his bond;
4. The names of his sureties;
5. The date of the order conferring his authority;
6. The date of any order revoking his authority;
7. The date of the return of every inventory of the estate; and
8. The date of each settlement of the accounts of the fiduciary.
The commissioner of accounts shall index the record of fiduciaries in the name of the decedent or person represented by the fiduciary.
C. The clerk shall certify to the commissioner of accounts the revocation of the authority of any fiduciary within 10 days of the revocation.
D. Any commissioner failing to make entries pursuant to subsection B or any clerk failing to certify the revocation of a fiduciary's authority pursuant to subsection C shall forfeit $20 for every such failure.
Code 1919, § 5401; 1946, p. 324; Code 1950, § 26-9; 1956, c. 59; 1973, c. 544; 2012, c. 614.

Structure Code of Virginia

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

§ 64.2-1202. Appointment of deputy commissioners of accounts in certain cities and counties; duties and powers

§ 64.2-1203. Subpoena powers of commissioners of accounts, assistants, and deputies; penalty

§ 64.2-1204. Commissioners of accounts to examine and report on bonds and whether fiduciaries should be removed

§ 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."

§ 64.2-1222. Commissioners of accounts to post list of fiduciaries whose accounts are before them for settlement