
The Role of the Commissioner of Accounts in Virginia Probate
Handling an estate after a loved one passes can feel like trying to sort through the pieces of a large puzzle. Many families soon discover that Virginia adds one more player to the process, the Commissioner of Accounts.
At Commonwealth Life and Legacy Counsel, we focus on estate planning, elder law, wills, trusts, and long-term care for Central Virginia residents every day, so we see how this position shapes probate matters. This article sheds light on the Commissioner’s role, the purpose of the office, and how the rules impact administrators, executors, and beneficiaries.
What is a Commissioner of Accounts?
The Commissioner of Accounts is a distinct position in Virginia’s probate system, sitting between the circuit court and the people who manage estates or trusts. Circuit Court judges appoint these attorneys under Va. Code § 64.2-1200, and each Commissioner runs an independent office supported by fees rather than tax dollars.
In plain terms, the Commissioner oversees anyone who qualifies as a fiduciary before the clerk or the court. This oversight covers personal representatives, guardians, conservators, certain trustees, and even foreclosure trustees. By monitoring deadlines and reviewing records, the office aims to protect both heirs and creditors.
Income Structure
Unlike judges or clerks, Commissioners do not draw a public salary. Their compensation is derived from the filing and audit fees paid by the estates under review, which the local circuit court approves through a schedule.
With the groundwork set, let’s turn to the day-to-day tasks that give the office its influence.
Key Responsibilities of the Commissioner of Accounts
Virginia assigns a long list of duties to Commissioners so that estates settle fairly and on time. The following sections break those tasks into manageable parts.
Supervising Fiduciaries
The Commissioner oversees administrators, executors, testamentary trustees, guardians, conservators, and foreclosure trustees. A significant part of that oversight involves ensuring that each fiduciary files an inventory within four months of qualification and an annual account thereafter.
- Tracks filing dates and sends reminders when deadlines approach.
- Confirms that bond amounts remain large enough to protect beneficiaries.
- Flag estate assets that appear undervalued or missing.
By staying involved from the initial inventory through the final account, the Commissioner ensures consistency throughout the entire probate timeline.
Auditing and Approving Inventories and Accounts
When a fiduciary files paperwork, the Commissioner reviews every line of it. Mathematical accuracy is expected down to the penny, and stock positions or bank balances must match supporting statements. If the numbers do not match, the filing is returned for correction.
Enforcing Filing Requirements
Virginia law grants the Commissioner authority to act when a fiduciary falls behind. Tools include:
- Issuing a summons that gives thirty days to comply.
- Sending a subpoena duces tecum for missing records.
- Requesting a Show Cause Order from the court under § 64.2-1203.
Late filers risk civil fines, loss of commissions, and even removal from the profession.
Reporting to the Court
Each time an account is approved, the Commissioner files a report with the circuit court and mails notice to interested persons. The report includes a summary of the bond, a summary of assets, and any recommendations regarding the continuation or termination of the fiduciary.
Hearing Disputes
Inevitable disagreements land on the Commissioner’s desk before reaching a judge. Examples include creditor claims, quarrels over distributions, or objections to accounting entries. Hearings are recorded, evidence is taken, and the Commissioner issues findings that the court later reviews if anyone files exceptions.
Specific Powers Granted to the Commissioner
Several statutes give the Commissioner bite to match the office’s bark. A quick look at the most relied-upon powers appears in the table below.
Table 1: Powers of the Commissioner of Accounts
Power | Legal Source | Practical Effect |
Issue subpoenas and subpoenas duces tecum | § 64.2-1203 | Compels people to appear or produce documents during an audit or hearing. |
Examine and report on fiduciary bonds | § 64.2-1204 | Recommends higher bond or removal when security is weak. |
Enforce inventory deadlines | § 64.2-1215 | Initiates contempt proceedings and imposes fines for late inventory submissions. |
Enforce account deadlines | § 64.2-1216 | Similar sanctions for late or incomplete annual accounts. |
Report debts and demands | § 64.2-551, § 64.2-1210 | Files lists of approved or denied creditor claims with the court. |
These powers create real pressure on fiduciaries to maintain up-to-date and transparent records.
The Commissioner’s Role in Account Settlement and Reporting
Every fiduciary account covers one calendar year, unless assets are carried over from an earlier period. During settlement, the Commissioner looks at:
- Cash on hand, bank balances, and investment statements as of the closing date.
- Receipts and disbursements backed by vouchers.
- Allocation of gains, losses, and administrative expenses.
After approval, the Commissioner files a report with the circuit court under § 64.2-1211 and mails copies to parties who requested notice. Anyone who disagrees has fifteen days to file exceptions. The court may then confirm, correct, or recommit the report per § 64.2-1212.
Limitations of the Commissioner’s Authority
While the office carries weight, it does not rule unchecked. Commissioner actions remain subject to court review, and the judge may accept or revise findings after hearing exceptions.
Two boundaries come up often. First, the Commissioner has no power over trustees of revocable living trusts or other “trusts under agreement” that never qualify with the clerk. Second, the Commissioner is not the fiduciary’s personal counsel. Questions about tax elections, creditor priority, or litigation risk should be addressed with a private estate attorney, not the Commissioner’s staff.
Need Guidance with Virginia Probate? Contact Us Today
Our team at Commonwealth Life and Legacy Counsel helps families throughout Central Virginia face probate with confidence and clarity. If you are serving as an executor, administrator, or beneficiary and need guidance through the Commissioner of Accounts process, please call us in Central Virginia at 434-589-2958 or in Powhatan at 804-598-1348. You can also reach us online at our Contact Us page or by emailing info@winget-hernandez.com. Together, we can keep filings on track, meet statutory duties, and help close the estate on terms that honor your loved one’s wishes.