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