Office of the Auditor Master

One of the important goals of the Court is to ensure financial accuracy in cases involving assets and property. In many cases before the Court, disputes arise over the value of assets and the accuracy of reported financial transactions. When the parties are in disagreement, such cases are often referred to the Office of the Auditor-Master for resolution of the dispute. In other cases, financial reports or accounts must be filed with the Court explaining how assets belonging to other people have been managed. If those reports or accounts are not satisfactorily filed, the cases may be referred to the Auditor-Master for a determination of how the assets were handled.

The Auditor-Master states accounts, determines the value of assets and makes other financial calculations after hearing testimony and receiving documentation from parties. An account is "stated" by setting forth the beginning assets (money, property and valuables), adding additional income and increases in value of assets, deducting all permissible expenditures, disbursements and losses in value, and determining the ending balance. After making those financial determinations, the Auditor-Master presents a report containing proposed findings of fact and conclusions of law to the Court. Cases may be referred from the Probate, Civil, Family, and Tax Divisions.