Superior Court of the Virgin Islands
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Rules Governing the
Superior Court of the Virgin Islands

Rule 199. Final account

When the estate has been fully administered and is ready for distribution, the executor or administrator shall file a final account. The account shall be verified by him and shall contain a detailed statement of the amounts of money received and expended by him during the entire period of administration, from whom received and to whom paid, with the proper vouchers for such payments annexed or referred to (if they have been filed with interim accounts), and shall state the amount of money and property, if any, remaining unexpended or unappropriated.--Added Dec. 17, 1976.

Statutory References

Filing of final account, see 15 V.I.C. ' 564.

Case Notes

Vouchers

No credit claimed in an executor's or administrator's final accounting will be allowed unless payment showing entitlement to same is proved by submission of supporting vouchers or in some other manner approved by the court. In re Estate of Caron, Terr. Ct. St. T. and St. J. 1987, 23 V.I. 93.

Where special personal representative of estate disbursed almost $650,000 during its special executorship but presented no vouchers or receipts to the court justifying the claimed expenditures, court did not have power to discharge the representative. In re Estate of Caron, Terr. Ct. St. T. and St. J. 1987, 23 V.I. 93.

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