809 - Jeanne Clery Campus Safety Act

809.2 BURIAL ARRANGEMENTS AND INDIGENT CREMATION PROGRAM REFERENCE:

Probate Code Sections 7600-7666, 11420(3), Health and Safety Code Section 7100 POLICY:

The Sheriff-Coroner Public Administrator's Office will perform the duty of interment, or burial disposition as required by Section 7100 of the Health and Safety Code. If the Office is required to make the burial disposition, the arrangements shall be based on established measures of reasonable costs and the specific circumstances of individual cases.

DEFINITIONS:

Direct Cremation – An immediate cremation disposition without service or viewing.

Direct Burial – An immediate burial disposition without service or viewing.

Indigent Cremation – The general term used for indigent cremation dispositions authorized and paid for by the Sheriff-Coroner Public Administrator's Office.

Contract Mortuary – The mortuary under contract with the Office to provide indigent cremation/ burial services.

PROCEDURES:

Burial Arrangements Whenever possible, a decedent's next of kin should arrange and pay for the decedent's appropriate funeral disposition. If the Deputy Public Administrator has to determine or approve the amount spent on burial arrangements (i.e., the estate will be responsible for payment or reimbursement of the funeral expense), the following factors regarding the appropriate disposition should be considered by the assigned deputy:

• The decedent's own wishes.
• The gross value of the decedent's estate.
• The apparent solvency/insolvency of the estate.
• The court rules concerning the expenditure of burial funds (if any).
• The decedent's station in life.
• The funds available to pay.
• The wishes of heirs or legatees.
• Previous arrangements by the decedent; for example, burial arrangements for a predeceased spouse.
• The approval of the probate court.

Grave markers will be purchased when appropriate in given case situations. Absent input by relatives or beneficiaries, the Deputy Public Administrator will make the decision based on funds available, total amount already obligated, and the actual cost of the marker. As a rule, the deputy should order a minimum price item. If estate solvency is questionable, the marker decision should be deferred until the estate is ready to close.

Upon arriving at an agreeable cost, the Deputy Public Administrator should note in file, the name of the mortuary/cemetery handling the funeral and the exact price agreed upon.Any variance of this amount on the mortuary's bill will subject that portion of the obligation to disapproval.

Upon receipt of the funeral bill, the deputy should ensure that it is accurate. If it is not accurate, it is the deputy's responsibility to reconcile the difference with the mortuary.

When the amount is correct, the Deputy Public Administrator should allow the bill.

Payment of the cost of the funeral is usually given priority over other obligations and may be paid as soon as the funds are available.

Referrals from families for indigent cremation assistance The Public Administrator's Office contract mortuary should assist families with the application process and forward the documentation to the Office. Families can also complete this application directly through the Sheriff-Coroner's Office.

The Deputy Public Administrator will review the application and supporting documents. If the application is incomplete, he/she will interview family members and verify information. The Deputy Public Administrator will note their findings and forward the information to the Public Administrator Sergeant with a recommendation for approval or denial of the application. The Public Administrator will determine approval or denial and notify the contract mortuary.

Cremation is the preferred manner used by the Sheriff-Coroner Public Administrator's Office for disposition of human remains. It is appropriate to be consistent in employing this accepted method of disposition. The cremains will then be interred or scattered in accordance with State Laws and the Sheriff-Coroner's policies and procedures.

Estates administered by the Public Administrator meeting criteria for indigent cremation If an estate under the jurisdiction of the Public Administrator's Office is unable to pay for the cost of burial (mortuary and cemetery charges), the Deputy Public Administrator will arrange for cremation with the Office's contract mortuary.

Unidentified Decedents When the decedent's identity cannot be determined, the decedent will be held for thirty days by the Sheriff-Coroner's Office. If after that time, the decedent remains unidentified, the Public Administrator's Office will proceed with cremation through the contract mortuary. If the decedent is not identified after one year from the date of death, the remains will be interred at the cemetery.

Cremated Remains Abandoned at Mortuaries When families have failed to retrieve cremated remains from mortuaries, the Office will accept a referral from the mortuary and investigate the matter prior to taking possession of the cremated remains.

The Deputy Public Administrator will obtain the following information from the mortuary:

• Identification of the remains
• Name, relationship, and address of any next of kin.
• Any information the mortuary has pertaining to the identification and location of family.
• A copy of the mortuary contract and burial permit.

The Deputy Public Administrator will search for family. If family is located and willing to accept the cremated remains, they will be directed to the mortuary. If the Deputy Public Administrator is unable to locate family, or the family is uncooperative, the Office will accept the cremated remains from the mortuary. The Deputy Public Administrator will determine the decedent's veteran status.

The Deputy Public Administrator will document his/her findings, close the investigation, and submit the file to the Public Administrator Sergeant for approval of final disposition. The cremains will then be interred or scattered in accordance with State Laws and the Sheriff-Coroner's policies and procedures.

Cremated Remains Abandoned at Various Locations (Excluding Mortuaries) The Sheriff-Coroner's Office will immediately accept abandoned cremated remains from anyone possessing them, and a case will be opened by the Deputy Public Administrator. If the identity of the cremated remains is known, the Deputy Public Administrator will search for family. If family is located the cremated remains will be released to them. If family is unwilling to accept the cremated remains or, if family is not located, the Deputy Public Administrator will determine the decedent's veteran status.

The Deputy Public Administrator will document their findings, close the investigation, and submit the file to the Public Administrator Sergeant for approval of final disposition. The cremains will then be interred or scattered in accordance with State Laws and the Sheriff-Coroner's policies and procedures.

809.3 PUBLIC ADMINISTRATOR REFERRALS REFERENCE:

Probate Code Sections 48, 7600, 7600.5 and 7601 POLICY:

The Sheriff-Coroner Public Administrator's Office will thoroughly review all estate referrals and will take necessary steps to safeguard the assets of estates falling under its jurisdiction.

DEFINITIONS:

Estate Referral – A written or telephonic reporting of the death of a person in Hartwell County, without known next of kin, or when a decedent's real or personal property may be subject to loss, injury, waste, or misappropriation, immediate notice must be given to the Public Administrator. (Probate Code Section 7600, 7600.5) Interested Person – (1) An heir, devisee, child, spouse, creditor, beneficiary, and any other person having a property right in, or claim against, a trust estate or the estate of a decedent, which may be affected by the proceeding. (2) Any person having priority for appointment as personal representative. (3) A fiduciary representing an interested person.

• The meaning of "interested person" as it relates to particular persons may vary from time to time and shall be determined according to the particular purposes of, and matter involved in, any proceeding. (Probate Code Section 48) PROCEDURE:

All estate case referrals received by the Public Administrator's Office, or any questions concerning the validity of an incoming referral will be forwarded to the Public Administrator Sergeant. Criteria used to determine appropriateness include:

• Decedent was a resident of Hartwell County.
• The responsible party, i.e., the next of kin, named executor of a Will, or the individual with nomination priority, is either unavailable or unwilling to act.
• There appears to be an estate, i.e., identifiable and collectable assets vested in the decedent's name.
• Case is being referred by a public officer under provisions of Section 7600 of the Probate Code; or a hospital or facility under provisions of Section 7600.5.
• Referring party has a valid interest in the decedent's estate, as an "interested person," and is authorized to invoke action by the Public Administrator's Office.
• Referring party may be a concerned citizen with information involving possible misappropriation, loss, waste or theft of decedent's estate property.

Sources of referrals:

• Coroner's Office
• Private attorneys
• Families
• Mortuaries
• Nursing homes/ Hospitals
• City, County or State Government offices
• Public Guardian/ Probate Court
• Concerned citizen Upon intake of an estate referral, the Deputy Public Administrator assigned will promptly begin an initial investigation.

The initial investigation will include a thorough search for next of kin and potential estate assets.

The investigation will be used to determine:

• If the decedent's assets are subject to potential harm as defined in Sections 7600 – 7601 of the Probate Code (loss, injury, waste or misappropriation).
• If the estate could benefit from the Public Administrator's involvement.
• If a person with priority to act wishes to nominate this office to manage the estate. After making a determination, the Deputy Public Administrator will forward the case, along with a recommendation for action, to the Public Administrator Sergeant for review and concurrence.

809.4 PERSONS HAVING PRIORITY TO ACT REFERENCE:

Probate Code Sections 37, 50, 8461 POLICY:

When a person dies and no Will exists, certain persons are entitled to appointment as administrator of the estate.

DEFINITIONS:

Domestic partners – One of two persons who have filed a Declaration of Domestic Partnership with the Secretary of State pursuant to Division 2.5 (commencing with § 297) of the Family Code, provided that the domestic partnership has not been terminated pursuant to § 299 of the Family Code.

Issue – All lineal descendants of all generations, with the relationship of parent and child at each generation being determined by the definitions of child and parent.

Lineal descendant – a direct blood relative.

PROCEDURE:

Pursuant to Probate Code § 8461, if no Will exists (intestate), a person in the following relation to the decedent is entitled to appointment as administrator in the following order of priority:

• Surviving spouse or domestic partner as defined in Section 37
• Children
• Grandchildren
• Other issue
• Parents
• Brothers and sisters
• Issue of brothers and sisters
• Grandparents
• Issue of grandparents
• Children of a predeceased spouse or domestic partner
• Other issue of a predeceased spouse or domestic partner
• Other next of kin
• Parents of a predeceased spouse or domestic partner
• Issue of parents of a predeceased spouse or domestic partner
• Conservator or guardian of the estate acting in that capacity at the time of death who has filed a first account and is not acting as conservator or guardian for any other person.
• Public Administrator
• Creditors
• Any other person Exceptions to Priority The surviving spouse or domestic partner, a relative, or a relative of the predeceased spouse or domestic partner of the decedent has priority only if the person takes part of the estate. (Probate Code § 8462)
• If the surviving spouse or domestic partner is a party to an action for separate maintenance, annulment or dissolution and was living apart from the decedent at the date of death, he or she has priority after brothers and sisters. (Probate Code § 8463) The spouse, a party to the dissolution on the date of death. An action that was previously filed, but dismissed prior to death, does not disqualify the spouse.

Neither a minor nor a person subject to a conservatorship of the estate may serve as personal representative. (Probate Code § 8402(a))

• The court has discretion to appoint the guardian of the minor (if there is one) or the conservator. (Probate Code § 8464) – Said nomination shall be made in writing and filed with the court.

A person who would otherwise be entitled to appointment, but is ineligible for appointment under paragraph (4) of subdivision (a) of Section 8402 because he or she is not a resident of the United States may nominate a person of lower priority to act in the class of the person making the nomination. However, the nominee must be a resident of the State of California. (Probate Code §8465 (d)).

809.5 HEIRSHIP REFERENCE:

Probate Code Section 240 et. Seq; 6400 et. Seq.

POLICY:

The Sheriff-Coroner Public Administrator's Office will endeavor to identify and locate those entitled to inherit in intestate estates and will require such individuals to prove their identity prior to receiving any distribution.

DEFINITIONS:

Heir – Any person, including the surviving spouse, who is entitled to take property of the decedent by intestate succession pursuant to the Probate Code.

Intestate succession – The method used to distribute property owned by a person who dies without a valid Will or where a Will states distribution shall be according to the Probate Code.

PROCEDURE:

In Estates distributed according to intestate succession, the Deputy Public Administrator is responsible to ensure all those in nearest degree of kinship to the decedent are identified and located, including deceased members of that generation. In the event there is deceased member(s) of the nearest generation, the Deputy Public Administrator must identify and locate issue, if any, of that deceased heir.

In Estates where the next of kin are all of the same degree of kinship to the decedent, they will take equally; if they are of unequal degree, those of more remote degree take in the manner provided in Probate Code Section 240.

In Estates with real property distributed according to intestate succession, if the decedent had a predeceased spouse who died not more than 15 years before the decedent and there is no surviving spouse or issue of the decedent, the portion of the decedent's estate attributable to the decedent's predeceased spouse shall pass pursuant to Probate Code Section 6402.5.

In Estates with personal property distributed according to intestate succession, if the decedent had a predeceased spouse who died not more than five (5) years before the decedent and there is no surviving spouse or issue of the decedent, the portion of the decedent's estate attributable to the decedent's predeceased spouse shall pass pursuant to Probate Code Section 6402.5.

The Deputy Public Administrator shall require reasonable proof of the status and identity of the person(s) to whom property may be distributed. The Deputy Public Administrator may rely on any document described in Section 13104(d) as proof of identity prior to authorizing any distribution.

809.6 MANAGEMENT AND CONTROL OF ESTATES REFERENCE:

Probate Code Section 9600 POLICY:

The Sheriff-Coroner Public Administrator's Office will ensure all estates handled are managed with ordinary care, due diligence, and good faith protection to fulfill the administrative and fiduciary duties.

Probate Code Section 9600 states in part:

The personal representative has the management and control of the estate and, in managing and controlling the estate, shall use ordinary care and diligence. What constitutes ordinary care and diligence is determined by all the circumstances of the particular estate.

PROCEDURE:

The Deputy Public Administrator, acting as personal representative, will regularly review his/her assigned cases. After completion of the review, notes will be entered in the case management system or file indicating that the review has taken place, along with a brief explanation of the status of the case.

In checking the status of each estate, the Deputy Public Administrator should review the case events, the estate inventory, the creditor's claims, and, if solvent, the heirship status. The Deputy Public Administrator should immediately address any problems or deficiencies discovered during the deputy's case review with the Public Administrator Sergeant.

809.7 RULES OF CONDUCT- PURCHASE OF ESTATE PROPERTY, GIFTS, AND PERSONAL

USE OF ESTATE PROPERTY REFERENCE:

Government Code Section 27443.

POLICY:

The purchase of estate property, the acceptance of gifts and/or the personal use of estate property by employees or agents of the Sheriff-Coroner Public Administrator's Office is strictly prohibited.

PROCEDURE:

1. All employees of the Public Administrator's Office shall comply with California Government Code Section 27443 that reads in part:

"Every person holding the office of public administrator, public guardian or public conservator and any deputy or agent of such office is guilty of a crime who:

• Purchases, directly or indirectly, the property of any estate or a claim against any estate administered by any public administrator, public guardian or public conservator in his official capacity, or
• Acts upon any transaction or expenditure in connection with the administration of an estate by the public administrator, public guardian or public conservator in his official capacity, when he has a financial interest in such transaction or expenditure, or having knowledge of such interest, is associated in business with anyone who has such an interest.

Any violation of this section is punishable by a fine not exceeding one thousand dollars ($1,000), or by imprisonment in the County Jail not exceeding one year, or by both such fine and imprisonment, or by imprisonment pursuant to subdivision (h) of Section 1170 of the Penal Code."

2. Pursuant to Govt. Code 27443.5, employees of the Public Administrator's Office are subject to the above restrictions with respect to the estates administered by the Hartwell County Sheriff-Coroner Public Administrator.
3. Members of an employee's immediate family shall not be permitted to purchase items of property of any estate under the jurisdiction of the Public Administrator's Office.
4. Employees shall not accept gifts from individuals who have purchased items from estates under the jurisdiction of the Public Administrator's Office, nor shall members of an employee's immediate family accept such gifts.
5. Employees shall not remove any items of estate property for their personal use under any circumstances, including items that may be discharged as being of such little value they cannot be sold at auction. The PropertyTechnician will be responsible for properly disposing of such minimal or no-value items. All items disposed of will be properly documented in estate case file.

809.8 INDEPENDENT ADMINISTRATION OF ESTATES REFERENCE:

Probate Code Sections 10400 et seq, 10500 et seq.

POLICY:

The Sheriff-Coroner Public Administrator's Office will seek appointment to administer estates using the authority provided by the Independent Administration of Estates Act (IAEA) whenever possible.

DEFINITIONS:

Ex Parte – Done or made at the instance and for the benefit of one party only, and without notice to, or argument by, any person adversely interested (an ex parte hearing).

Interested Person – (1) Devisees and legatees whose interest in the estate is affected by the proposed action. (2) Beneficiaries of the estate (3) Heirs of the decedent in intestate estate proceedings. (4) The State of California if any portion of the estate is to escheat. (5) Persons or organizations that have requested special notice.

PROCEDURE:

Unless a determination was made to administer under Section 7660, or if precluded from doing so under another authority, all estates will be requested for administration under IAEA with full authority.

All Creditor's Claims are to be filed with the court. As prior court approval is not required to make payment, Creditor's Claims Allowances and/or Rejections are filed for record purposes only.

Once the Public Administrator has obtained authority to administer under IAEA, it becomes discretionary whether or not to obtain court approval for certain transactions.

The Deputy Public Administrator will request County Counsel prepare the IAEA petition for the issuance of Letters of Administration. Upon obtaining Letters with such powers, the estate will be administered without court approval for many transactions.

809.9 SEARCHES OF RESIDENCES- INVENTORY/MAINTENANCE OF RESIDENCE

REFERENCE:

Probate Code Sections 330, 331, 7601-7602, 8200 POLICY:

The Sheriff-Coroner Public Administrator's Office shall take prompt possession or control of property of a decedent that is subject to loss, injury, waste or misappropriation. Public Administrator staff shall make a prompt search to locate a Will and identify all assets. All personal property marshaled and/or retained by this Office shall be inventoried, witnessed and secured.

PROCEDURE:

Residence Searches Shall Be Conducted with No Less than Two Staff Members.

There shall be no exceptions.

Search of a Residence If a decedent maintained a residence (home, apartment, mobile home, etc.) two staff members will visit the premises as soon as it is established the estate may fall under the jurisdiction of the Public Administrator's office, or the residence is not secured. Staff members authorized to conduct initial searches are; the Property Technician, Deputy Public Administrator and Public Administrator Sergeant.

Digital photographs or a video recording of the outside of the property shall be taken immediately upon arrival, prior to entry. Immediately upon entering the residence, photographs or a video recording will be taken of each room in the dwelling, before the search begins, to show the overall condition of the property.

A thorough search is made of the residence with special consideration to locate a Will, burial instructions, next of kin information, bank accounts, insurance policies, property deeds, veteran papers, jewelry, weapons and/or cash.

If a Will is found, and/or relatives, the executor or family members shall immediately be contacted for the purpose of determining who will proceed with administration of the estate. If an executor or family member is located, and they wish to proceed with the estate, the Deputy Public Administrator shall immediately conclude the investigation.

Inventory/Maintenance of Residences The Deputy Public Administrator or the Property Technician shall conduct the formal inventory of the residence.

No property will be omitted from the inventory sheets except: alcohol, food, pet food, toiletry items and cleaning supplies. Items of little or no value may be grouped together. The Deputy Public Administrator or the Property Technician shall endeavor to adequately describe property items, particularly jewelry, to aid in identification, and serve as a basis of computation of a loss in the event of fire or theft. Items of lesser value may be grouped. Each item inventoried will reflect the condition of the property (good, fair, poor) and indicate the location where the property will be located.

At the conclusion of the residence search, the investigators shall empty and discard all perishable food in the refrigerator, unplug it and leave the door ajar. The hot water heater shall be turned off, as well as any other appliances or units that would consume power and pose a threat to the integrity of the structure.

Primary residence and vehicle keys will be identified and marked separately and secured by the Property Estate Assistant.

All photographs and video shall be secured in the Sheriff-Coroner Public Administrators' Office e-file system and the case file. All photographs and video documentation shall be stored as per statute of limitation retention requirements.

809.10 PERSONAL PROPERTY INTAKE AND DISPOSITION POLICY:

The Sheriff-Coroner Public Administrator's Office will follow all appropriate statutory and Departmental guidelines regarding the acquisition, safeguarding, and recording of personal property belonging to decedent's estates.

PROCEDURE:

The Property Technician is frequently required to take charge of a decedent's personal property during the course of an investigation. He/she will ensure that all property coming into his or her possession is properly witnessed, documented and safeguarded.

Residence Searches Shall Be Conducted with No Less than Two Staff Members There shall be no exceptions.

Inventory of Property The Deputy Public Administrator or the Property Technician will itemize any property taken. For uniformity and identification purposes, all inventories should list the decedent's name and indicate from where the property was removed (residence address, hospital, safe deposit box).

Have a witness present and document all items inventoried.

Cash shall be counted and receipted in the presence of two (2) Public Administrator staff members, preferably the Deputy Public Administrator and the Property Technician.Upon return to the office, a secondary count will be conducted by the account clerk in one of said staff member's presence.

Cash will then be immediately secured in the office safe until deposited.

Jewelry shall be inventoried in the presence of two (2) Public Administrator staff members and then immediately placed in office safe and shall remain secured in the Public Administrator's safe until sold or distributed.

Firearms located will be made safe and unloaded before handling. If staff is not familiar with firearm safety and weapon operation or does not feel he/she can make the firearm safe, the Sergeant will be contacted to respond and do so. In his/her absence a patrol Deputy will be requested to do so. All firearms will be photographed and inventoried by make, model, caliber and serial number. Once inventoried they will be immediately placed in the office safe or other appropriate secured storage. Refer to Firearms section for specifics on handling and disposition.

Firearms, Jewelry, cash and any other valuable items shall be returned to the office immediately. At no time will staff stop anywhere for any reason prior to returning these items to the office for secured storage.

No valuables are to be kept at any Sheriff-Coroner Public Administrator staff member's desk.

The Deputy Public Administrator or the Property Technician will maintain an inventory list of all items indicating the estate name, Deputy PA assigned and their storage location.

The Deputy Public Administrator assigned to the estate case will update the inventory "status" as items are sold, distributed or abandoned. The assigned Deputy Public Administrator is responsible to maintain accountability of the property in conjunction with the Property Technician. Abandoned items must include an explanation and adhere to Probate Code Section 9780-9781.

Release of Property Release and/or sale of property in any fashion shall be documented by date and to whom it was released. Verification will be kept in case file, including any receipts for funds gained by auction or sale. Deputy PA is responsible for updating status with Property Technician.

809.11 REAL PROPERTY MANAGEMENT REFERENCE:

Probate Code Sections 9650 et seq.

POLICY:

Real property will be managed by the Sheriff-Coroner Public Administrator's Office in such ways as to maximize both the security and the value of the estate's property.

PROCEDURE:

The Deputy Public Administrator will assume overall responsibility for real property upon receiving assignment of the case.

The assigned Deputy Public Administrator will make arrangements to obtain appropriate insurance coverage for the property when estate financially allows. This will include making contact with current insurance company and continuing coverage if possible. Additional coverage for vacant residences shall be attempted when estate financials dictate.

The Property Technician will ensure electricity service is maintained at all estate residences if feasible. He/she will make arrangements to shut-off water and gas service at the residence at the earliest possible time, unless there is a specific need to keep it on such as lawn sprinklers, water pipe integrity, escrow walk-through, etc. Exceptions to this procedure will need to be discussed with the Deputy Public Administrator for approval. Utility services must be changed into the estate name as soon as possible and remain on as to protect the integrity of the property. If applicable, services such as waste must be halted with the governing agency.

The Deputy Public Administrator or the Property Technician will ensure that the property is adequately safeguarded from potential damage or unauthorized occupancy by transients, vandals, or other individuals as much as possible within the finances of the estate.

The Deputy Public Administrator will consult with the Deputy Public Administrator Sergeant prior to the expenditure of estate funds to renovate or improve real property beyond basic safeguard requirements.

Upon listing the real property for sale, the Deputy Public Administrator will periodically contact the listing agent to review the level of interest received, including simple inquiries and/or showings.

Every offer received will be discussed and considered by the Deputy Public Administrator. Prior to sale, the Deputy Public Administrator will be responsible for any rental evictions or arrangements to maintain tenants. All forced evictions will be handled through the Sheriff's Civil Unit in accordance with current state law.

809.12 FIREARMS AND WEAPONS REFERENCE:

Penal Code Sections 12001, 12078, DOJ Requirements, and Sheriff’s Department Policy and Procedure Manual.

POLICY:

The Sheriff-Coroner Public Administrator's Office shall comply with all appropriate laws and Sheriff’s Department policies when handling, transporting and selling firearms or other weapons.

PROCEDURE:

Transportation / retention Never point a firearm at anyone.

For the safety of all staff, firearms are to be handled with the assumption they are loaded and dangerous.

All weapons shall be transported to our facility by the assigned Deputy Public Administrator or Property Technician only.

If handling a firearm, point the weapon at the ground at all times.

Do Not look in the front of the barrel, and NEVER PULL THE TRIGGER.

When firearms are located in a residence, render the weapons safe; magazines are to be removed, slides locked to the rear or cylinders opened with no round in chamber.

If Public Administrator staff encounters an unusual or unfamiliar firearm, or a firearm that does not respond to attempts to unload it, promptly contact the Public Administrator Sergeant for assistance. If he/she is not available request a patrol Deputy respond to assist. If still unable to make the weapon safe, contact the range master to respond. If unavailable the on duty Watch Commander is to be notified.

Ammunition shall be transported separately from the weapon. Ammunition should generally be left in the residence. If circumstances prevent this, it must be booked into the Sheriff's Property Division for appropriate disposition. At no time will ammunition be stored with firearms.

Prior to entering the firearm into inventory, the Deputy Public Administrator or the Property Technician shall ensure the weapon is not stolen by running the weapon serial number through CLETS. If a DROS is located on the firearm, the Deputy Public Administrator must indicate such in case file.

Firearms are to be inventoried, photographed and entered into the inventory by the Deputy Public Administrator or the Property Technician in the same manner described for other estate property. They must include make, model, caliber, serial number and brief description of type of the firearm and its condition.

All firearms are to be marked with estate name and case number by the Deputy Public Administrator or the Property Technician.

All firearms are to be placed in secured storage immediately after inventory and photograph procedures are completed by the Deputy Public Administrator or the Property Technician.

Gun release The Public Administrator's authority is strictly limited to release firearms to the next of kin only, or as specified in will or trust. All must be in conjunction with current state law.

Firearms that may be legally possessed, may be released to next of kin, providing the next of kin is an adult, legally able to possess a firearm under any and all state and federal laws. Transfer of the firearm must go through an authorized FFL dealer meeting all state and federal firearms transfer laws. Ammunition shall not be released. No Exceptions.

If an entitled heir requests delivery, the heir will be responsible for all cost of the delivery and sale/ transfer; e.g., packing, shipping, insurance, labor, etc., to be paid directly to the firearms dealer.

Special Considerations If the next of kin has no interest in taking possession of the firearms, the Deputy Public Administrator will inquire as to their request for disposition. The firearms may either be sold as property of the estate or destroyed upon request only.

Disposition A firearm may be destroyed in the following circumstances:

• A signed letter authorizing destruction received from the decedent's next of kin or beneficiary.
• The firearm is illegal.
• In all cases, the firearm must be run in CLETS first to ensure that it is not stolen.
• The firearm shall be booked into Sheriff Property Room "FOR DESTRUCTION."
• The firearm shall be described in detail: make, model serial number, and caliber. Sale of firearms and other miscellaneous weapons Firearms are to be inventoried and appraised as assets of the estate.

Unless firearms contained in a particular estate are specifically requested for disposition by an entitled heir, they will be offered for sale directly to, or on a consignment basis by, a licensed firearms dealer in Hartwell County. When an estate includes firearm(s), heirs should be notified of this policy as soon as possible. Firearms should not be sold or destroyed prior to written notification to entitled heir(s) and response.

The firearms dealer handling the consignment sale will not divulge the estate name to prospective buyers or actual purchasers.

Any firearm placed on consignment that does not sell within an acceptable period of time, as determined by the Deputy Public Administrator, may be sold directly to the FFL for an agreeable, reasonable price.

Exceptions to this procedure must be discussed and approved by the Public Administrator Sergeant. Generally, exceptions should be considered only when firearms represent a significant value in an otherwise insolvent estate, or when disposition disagreements occur among multiple heirs.

809.13 AUTHORIZATION TO LIQUIDATE REAL OR PERSONAL PROPERTY REFERENCE:

Probate Code Sections 62, 10000 et seq.

POLICY:

The Sheriff-Coroner Public Administrator's Office will liquidate real and personal property when necessary to meet the needs of the estate. Estate property shall not be sold without the Public Administrator Sergeant or assigned Deputy Public Administrator's authorization. DEFINITIONS:

Property – Anything that may be the subject of ownership and includes both real and personal property and any interest therein.

Personal Property – Includes any movable or intangible thing that is subject to ownership and not classified as real property. (Furniture, furnishings, vehicles, mobile homes, jewelry, coins, stocks, bonds, bank accounts, and investment accounts, etc.).

Real Property – Includes improved and unimproved real estate, and a leasehold interest in real property.

PROCEDURE:

The Public Administrator has the statutory authority to sell real or personal property of the estate subject to the following limitations, conditions and requirements as set forth in Probate Code Section 10000:

• Where the sale is necessary to pay debts, devises, family allowance, expenses of administration, or taxes.
• Where the sale is to the advantage of the estate and in the best interest of the interested persons.
• Where the property is directed by the Will to be sold.
• Where authority is given in the Will to sell the property.

The Deputy Public Administrator will review the decedent's Will for instructions as to the disposition of estate property and follow those instructions whenever possible.

The Deputy Public Administrator will consult with the Public Administrator Sergeant before arranging to liquidate items specifically mentioned in the Will.

Pursuant to Section 10003, if estate property is required, or permitted to be sold, the assigned Deputy Public Administrator may:

• Use discretion as to which property to sell first.
• Sell the entire interest of the estate in the property or any lesser interest therein.
• Sell the property either at public auction or private sale.

Upon determination that estate property has been subject to all statutorily required inventory and appraisal processes, the Deputy Public Administrator may authorize the sale, and utilize the Property Technician to help in the sale and transportation of the property.

809.14 SALE OF REAL PROPERTY REFERENCE:

Probate Code Sections 1220, 1230, 7660-7666, 10000-10382, and 10500 et seq.

POLICY:

The sale of real property by the Sheriff-Coroner Public Administrator's Office will be conducted in accordance with all Probate Code statutes, local court rules and real estate guidelines.

Legal Authorization Generally, Probate Code Sections 10300-10351 govern real property sales.

The Deputy Public Administrator will enter into a written contract with either or both a licensed real estate agent and/or broker to secure the sale of any real property of the estate.

Real property sales are accomplished by an authorized real estate agent or broker and must conform to the Probate Code and local court requirements for real property sales. These requirements include:

• The listing agreement does not exceed ninety (90) days.
• There is no automatic renewal after the ninety (90) day period expires. Renewal must be approved by assigned Deputy Public Administrator.
• The commission will not exceed six (6) percent of improved property and ten (10) percent for unimproved property, unless authorized by the Deputy Public Administrator
• The sale is "as is" with no warranties.
• A ten (10) percent deposit accompanies the purchase offer as a preferred amount. However, the deposit amount is subject to negotiation with Deputy Public Administrator Sergeant's approval.

809.15 SALE OF PERSONAL PROPERTY REFERENCE:

Probate Code Sections 7660-7666, 10250-10264, and 10537.

POLICY:

The Sheriff-Coroner Public Administrator's Office shall exercise the power to sell personal property of an estate in accordance with all Probate Code statutes and requirements.

PROCEDURE:

The Public Administrator may sell personal property, with or without notice, in any of the following cases:

• Where the property is directed by the Will to be sold.
• Where authority is given in the Will to sell the property.
• Where the property is perishable, will depreciate in value if not disposed of promptly, or will incur loss or expense by being kept.
• Where sale of the property is necessary to provide for the payment of a family allowance pending receipt of other sufficient funds.

The Public Administrator may sell personal property, with or without notice, in an estate administered under the authority of Probate Code Section 7660-7666.

Estates which do NOT meet one of the above criteria shall require Notice of Proposed Action or Notice of Sale prior to the taking of any action.

The Public Administrator shall comply with the Notice of Proposed Action (NOPA) requirements pursuant Probate Chapter 4, Section 10580, when administering an estate under Part 6 of the Probate Code, Independent Administration of Estates Act (IAEA), prior to the Deputy Public Administrator exercising the power to sell, lease or exchange real property. Notice shall be given to all parties listed in Section 10581 of the Probate Code.

809.16 RELEASE OF PROPERTY REFERENCE:

Probate Code Sections 7663, 13100, 13114.

POLICY:

The Sheriff-Coroner Public Administrator Office may release assets to a private executor or Administrator when it is determined that they will act to represent the estate; or to heirs and beneficiaries, if appropriate, of estates managed by the Public Administrator.

PROCEDURE:

Estate Assets will only be released prior to the final stage of administration in certain limited circumstances and authorized in advance by the Public Administrator Sergeant. A signed receipt is required prior to the release of all property.

• In Minor Estates that are solvent personal property may be released to heirs after the expiration of the four-month creditor's claim period, prior to the conclusion of the estate, upon review and approval by the Public Administrator Sergeant.
• Property in Summary and Formal Estates willnot be released without a preliminary distribution authorization from the court and will not be released until after the four-month creditor's claim period has expired. Requests for this action must be approved by the Public Administrator Sergeant. County Counsel will prepare and file the appropriate forms.
• The Deputy Public Administrator or the Property Technician may release non-valuables, such as paperwork, personal pictures, etc., to the decedent's heirs or beneficiaries upon approval by assigned Deputy Public Administrator. A signed receipt is required prior to the release of this property.
• When shipment of property is required, property will be weighed, and shipping costs determined. The heir will be responsible for covering the cost of shipping prior to the property being shipped.

Releasing Property to a Private Executor or Administrator In the event a private executor or successor administrator obtains Letters of Appointment subsequent to the Public Administrator, estate property may be released under certain circumstances.

• Should an attorney make a written request for an early release from the executor or administrator, the Public Administrator Sergeant or Deputy Public Administrator will consult with County Counsel to ensure the release is in accordance with statutory requirements and may be handled as requested prior to the actual release of any property.
• Personal property and cash assets in the possession of the Public Administrator may be withheld to defray proper expenses of administration incurred for the preservation of the estate, along with reasonable compensation for services (Section 7604) if payment of the expenses of administration have not first been made, or if the Public Administrator Sergeant determines there is a likelihood the subsequent executor or administrator is not willing to pay the costs incurred (Section 13114).
• If the deceased was not a resident of Hartwell County and the Public Administrator took possession of the estate assets in this county to protect them from waste, loss or theft, such assets may not be released until the executor or administrator obtains Letters of Administration from the appropriate county or state and provides an endorsed copy of Letters to the Deputy Public Administrator.
• A signed Receipt is required in all cases and for all items released. Upon the release of property to a subsequent executor or administrator, a receipt listing all items must be signed.
• If property is requested to be shipped, it must be sent by Registered Mail and the authorized recipient will be responsible for the cost of shipping prior to the property being shipped. A receipt signed by the Deputy Public Administrator and the Property Technician, or a secondary staff member, listing all items being shipped will be kept in the estate file along with proof of mailing and included in the package sent.
• The Deputy Public Administrator or the Property Technician may release non-valuables, such as paperwork, personal pictures, identification, etc., to the decedent's successor upon the appropriate identification of that successor, and authorization by assigned Deputy Public Administrator. A signed receipt is required prior to the release of this property.

809.17 CREDITOR'S CLAIM REFERENCE:

Probate Code Sections 9000-9399, 11420-11429; Code of Civil Procedure 366.2 POLICY:

The Sheriff-Coroner Public Administrator's Office will investigate and account for all debts of an estate in accordance with all statutory laws and local Superior Court rules as part of the probate of an estate.

DEFINITIONS:

Claim – A demand for payment for any of the following whether due, not due, accrued or not accrued, or contingent, and whether liquidated or not.

• Liability of the decedent whether arising in contract, tort, or otherwise.
• Liability for taxes incurred before the decedent's death, whether assessed before or after the decedent's death, other than property taxes and assessments secured by real property liens.
• Liability of the estate for funeral expenses of the decedent.
• "Claim" does not include a dispute regarding title of a decedent to specific property alleged to be included in the decedent's estate.

Creditor – a person who may have a claim against estate property.

PROCEDURE:

The Public Administrator shall give notice of administration to the known or reasonable ascertainable creditors of the decedent pursuant to Probate Code Section 9051, which requires Notice be given within four (4) months from the date Letters are first issued, or thirty (30) days after the personal representative first has knowledge of the creditor.

Creditor's Claims are subject to Statutes of Limitations. First, as set forth in Probate Code Section 9100, which establishes the time to properly file a claim. Additionally, claims in estates of persons dying on or after January 1, 1993, are barred if not presented within one year after date of death, except as otherwise provided. (Code of Civil Procedure 366.2) All statements, invoices and bills recovered from the decedent's residence along with original bills received for estates shall be filed in the designated area of the estate file pending the issuance of Letters or Public Administrator written certification.

The Deputy Public Administrator is responsible for the Notice of Administration of Estate to be sent to all known creditors.

When a claim is received, the Deputy Public Administrator reviews the claim for validity in terms of both the debt information presented and the estate circumstances.In estates administered under court appointment, the Deputy Public Administrator will receive an Allowance or Rejection form from counsel to be filed with court. In all other estates, the Deputy Public Administrator maintains estate claims.

General criteria to be used in the evaluation of claims is outlined in Probate Code Section 9151-9154. Any questions regarding the appropriateness of a claim should be addressed with the Public Administrator Sergeant.

Claimants of wholly or partially rejected claims have ninety (90) days from the date of notification to file a court action contesting the decision as set forth in Probate Code Sections 9250 and 9353.

Administration under the Independent Administration of Estate Act (IAEA) the Public Administrator has authority to:

• Allow, pay, reject, or contest any claims by or against the estate.
• Compromise or settle a claim action or proceeding involving the decedent, personal representative, or the estate.
• Release claims to the extent they are uncollectible. Court filed actions are subject to Notice of Proposed Action or settlement by court approval.

If the estate is not administered under IAEA with full powers, the court must also approve the claim for payment or rejection. Most Public Administrator cases are administered under IAEA with full powers.

Claims Presented in Formal Estates All Creditor's Claims must be submitted on a court approved Creditor's Claim form and filed directly with the court and a copy must also be served on the Public Administrator or their counsel. If the creditor fails to file the claim with court and serve the personal representative, the claim shall be invalid, pursuant to Probate Code Section 9150(d).

Creditors sending original claims to the Public Administrator rather than filing them with the court should be notified by the Deputy Public Administrator, within three (3) working days of their receipt. The original claim will be returned with instruction to be filed with the Probate Department of the Superior Court.

All statements, invoices and bills recovered from the decedent's residence, and those received through forwarded mail, will be placed in the estate file pending the issuance of Letters.

The Notice to Creditors must be sent within four (4) months of the issuance of Letters. In the event the Public Administrator receives a bill or demand for payment from a previously unknown creditor and, Notice has been completed, the Program the assigned Deputy Public Administrator should immediately discuss the matter with the Public Administrator Sergeant and determine the appropriate action.

Allowed Claims against the estate are paid in the order of priority according to Section 11420 of the Probate Code.

Department of Health Services' claims may or may not be considered general creditors depending on the services for which the Department is seeking reimbursement. If some of the services were for last illness, that portion could be treated as a priority claim.

The Franchise Tax Board is not a priority creditor and claims do not come before federal taxes, funeral, and last illness, etc.; however, the Franchise Tax Board is a preferred creditor coming before general creditors of the estate.

Claims Presented in Public Administrator Summary Disposition Estates Creditor's Claims in Summary disposition of small estates (less than $150,000) administered under Public Administrator written certification, or Ex Parte Order will be processed using the same procedures as in Formals, except claims are not filed with the court.

In Summary Estates, the claims are requested to be directed to the Public Administrator's Office and should be presented within four months from the date of appointment.

However, until the Statement of Disposition is prepared claims may be considered.

Determining Validity of Claims The assigned Deputy Public Administrator determines if:

• Claim is sufficient as to form and content to be approved;
• Claim is submitted on appropriate form and necessary sections (boxes) are completed, signed, and supported by an affidavit or declaration, amount is justly due and correct.
• Claim was filed timely with the court, served on the Public Administrator, and an itemized statement is included or attached thereto.
• If any uncertainty or questions arise as to the validity of a claim, the Deputy Public Administrator shall consult with the Public Administrator Sergeant concerning approval or rejection.
• Before approval, the Deputy Public Administrator determines if claim has been filed with the court.
• When a claim is filed, the Deputy Public Administrator shall allow or reject the claim, in whole or in part, by executing an Allowance or Rejection of Creditor's Claim form. In estates administered under court appointment, Counsel will prepare the Allowance or Rejection of Creditor's Claim form for all creditor claims received and will forward the form to the Public Administrator Sergeant for approval, rejection, in whole or in part, and signature. The signed Allowance or Rejection form shall be returned to Counsel for filing with court. A creditor has ninety (90) days to act on a rejected claim.
• In Summary estates administered under Probate Section 7660-7666, when a claim is submitted, the Deputy Public Administrator shall allow or reject the claim, in whole or in part. If a claim is determined to be insufficient as to information provided, within ten (10) working days of receipt of the claim, the assigned Deputy Public Administrator will send a letter to claimant explaining the defect and requesting that it be remedied by submitting a new claim within ninety (90) days. If defect is not corrected within ninety (90) days, the Deputy Public Administrator will notify the Public Administrator Sergeant and recommend a course of action for review.
• Under certain conditions, Probate Code Section 9154 allows a personal representative to waive formal defects in a claim. To pay claims pursuant to that section, the Deputy Public Administrator should promptly review all claims four (4) months after Letters are issued. The Deputy Public Administrator may pay an otherwise defective claim provided the claim is paid within 30 days after the four-month period has expired if all of the following are satisfied:
• the debt is justly due;
• the debt is paid in good faith;
• the amount paid is the true amount of the indebtedness over and above all payments and offsets;
• the estate is solvent.

Payment of Claims in Solvent Estates:

After reserving sufficient funds to pay expenses of administration, priority claims: funeral, expenses of last illness, family allowance, and wage claims, are to be paid as soon as the personal representative has sufficient funds. (Probate Code Section 11421) All Requests for Payments are prepared by the assigned Deputy Public Administrator and given to the Account Clerk for processing.

Payment of Claims in Insolvent Estates In an insolvent estate, after reserving sufficient funds for all expenses of administration, priority claims shall be paid if there is no question as to their classification. If there is a question as to whether a claim is a priority (as sometimes occurs with possible "last illness" claims,) it should not be paid from an insolvent estate without a court order, or Public Administrator Sergeant approval.

General claims are not paid until the court has approved the final accounting and the proration of the claims. However, the process for approving and paying the claims are the same as in solvent estates. The Deputy Public Administrator assigned will send letters to claimants of proration of rejection.

809.18 FILING FEDERAL AND CALIFORNIA STATE TAX RETURNS POLICY:

Sheriff-Coroner Public Administrator Office will seek to meet deadlines for the filing of all Federal and California personal and Estate Tax Returns in order to avoid penalties.

DEFINITIONS:

Tax Return – An income tax form on which a person or entity reports income, deductions, and exemptions, and on which tax liability is calculated.

Fiduciary – The highest duty the law recognizes; one who must exercise the highest standard of care in managing another's money or property.

PROCEDURE:

All Federal and California Estate Tax Returns must be filed with the Internal Revenue Service or Franchise Tax Board, or an extension in the filing deadline obtained. Failure to do so will result in substantial penalties and the accruing of interest on any tax due.

Upon appointment of the Public Administrator, the Deputy Public Administrator determines the deadline for filing Federal and California Estate Tax returns. The Deputy Public Administrator will calendar the filing of tax returns sixty (60) days prior to the deadline. No less than thirty (30) days before the filing deadline, the Deputy Public Administrator will make available to the Certified Public Accountant all information relating to Federal and California Estate taxes.

If the Deputy Public Administrator cannot obtain all the necessary tax information prior to the deadline, the Deputy Public Administrator will notify the Certified Public Accountant in sufficient time to file an extension. The Deputy Public Administrator will discuss with the Accountant the amount of any estimated tax due, file the extension and submit an estimated tax payment prior to the deadline.

If an extension is denied, the Deputy Public Administrator will advise the Accountant and file the tax return using the information available.

If an extension is granted, the Deputy Public Administrator will consult with the Accountant before the extension deadline to provide the additional information. If the Deputy Public Administrator is unable to obtain the required information, the Deputy Public Administrator will notify the Accountant and obtain a second extension or file an incomplete return.

As a general rule, Minor Estates (valued at less than $50,000) will not require tax returns. However, in some instances, returns could be required. When in doubt, the Deputy Public Administrator should consult with the Certified Public Accountant.

Summary Estates (valued between $50,000 and $150,000) that generate $600 or more in income may require tax returns. If stock or real property is liquidated, rents collected, or interest income generated, the Deputy Public Administrator should consult with the Certified Public Accountant for advice as to the filing of returns.

Most Formal Estates (valued at $150,000 or greater) will require a tax return. The Deputy Public Administrator shall review these estates immediately upon appointment to determine the tax filing deadlines and provide the Certified Public Accountant with financial information in sufficient time for the meeting of those deadlines.

The following tax matters shall be considered and planned for as soon as possible:

• Preparing the decedent's prior tax year and final personal income tax returns.
• Paying the decedent's estimated tax.
• Applying for an Estate Tax Identification Number (EIN) through the IRS if necessary.
• Securing an accountant for the estate.
• With the guidance of an accountant, selecting the estate's tax year, and filing month.

809.19 ADMINISTRATIVE EXPENSES AND FEES REFERENCE:

Probate Code Sections 7621, 9651, 10800-10805 POLICY:

The Sheriff-Coroner Public Administrator's Office shall receive compensation in the amount and manner provided by statute, and will seek court approval to recover investigative expenses in specific circumstances.

DEFINITIONS:

Statutory Commissions – For ordinary services, the personal representative is entitled to receive compensation based on the value of the estate.

Extraordinary Fees – For extraordinary services performed by the personal representative, the court may allow additional compensation in an amount the court deems just and reasonable.

Investigation Expenses – If the Public Administrator takes possession or control of property, but another person subsequently takes charge of the estate, the Public Administrator is entitled to recover reasonable costs incurred for the preservation of the estate together with reasonable compensation for services.

PROCEDURE:

The Sheriff-Coroner Public Administrator Office shall request court approval to receive statutory fees calculated on the value of the estate in full probate estates.

Appropriate reimbursement for a specific cost not listed herein must be discussed with, and approved by, the Public Administrator Sergeant.

Statutory Commissions The Public Administrator is entitled to a minimum compensation of one thousand dollars ($1,000). (Probate Code Section 7666(b)) The value of estates administered and managed by the Public Administrator's Office is the total amount of the appraised value of property in the inventory, plus gains over the appraised value on sales, plus receipts, less losses from the appraisal value on sales, without reference to encumbrances or other obligations on estate property, and calculated as follows:

• Four percent of the first one hundred thousand dollars
• Three percent on the next one hundred thousand dollars
• Two percent on the next eight hundred thousand dollars
• One percent on the next nine million dollars
• One-half of one percent on the next fifteen million dollars
• For all amounts above twenty-five million dollars, a reasonable amount to be determined by the court.

Extraordinary Fees The Deputy Public Administrator will keep a record of time spent for performing services considered to be extraordinary above the allowable costs already on the court approved schedule. The Public Administrator's may request the actual cost for services performed. An extraordinary service for which the Public Administrator may request compensation:

• Litigation
• Business Management Services such as, maintaining rental properties
• Sale of real property and any associated unlawful detainers/evictions
• Tax preparation Bond Fee Every estate administered shall be charged an annual bond fee in the amount of twenty-five dollars ($25) plus one-fourth of one percent of the amount of an estate greater than ten thousand dollars ($10,000). The amount charged is an expense of administration and shall be deposited in the county treasury. Upon final distribution, bond charges in excess of one year shall be prorated. 810.20 CLOSING CASES REFERENCE:

Probate Code Sections 7660-7666.

POLICY:

The Sheriff-Coroner Public Administrator's Office will ensure that all estates handled by the division are monitored and completed in a timely fashion.

DEFINITIONS:

Escheat – Reversion of property to the county or state upon the death of an owner who has neither a will nor any legal heirs.

PROCEDURE:

The assigned Deputy Public Administrator will be responsible to monitor his/her cases on a regular basis. When all issues have been resolved (i.e., bank accounts collected, safe deposit boxes inventoried and closed, real and personal property sold, insurance proceeds collected, heirs determined, etc.) steps will be taken to conclude the estate.

Closing of Estates If the estate is in a position to manage the cost of disposition of the remains, such arrangements should be made during the administration of the estate. In the event the decedent prepared a Last Will and Testament, the Public Administrator's Office will do everything possible to follow the decedent's instructions.

The Deputy Public Administrator will make all efforts to determine the appropriate estate distribution. When no relatives or beneficiaries have been identified the estate proceeds will escheat to the Hartwell County Treasurer. In the event next of kin has been identified, but the whereabouts of the individual(s) are unknown, the proceeds will be directed to the State of California Unclaimed Property Division for said heir as, "whereabouts unknown." Once all statutory and court requirements have been met, debtors claims processed and final distributions made, the Deputy Public Administrator assigned shall begin the case closure procedures. This shall include submitting a financial summary report verifying estate account balance is zero, and all personal/real property resolved. The Deputy Public Administrator will then complete a case closure form and submit the case to the Public Administrator Sergeant for closure approval.

Full Probate and A1 original case files will be kept for three (3) years from date of closure. Investigative Only and A2 case files will be kept for one (1) year from date of closure. After that, the original files will be scanned and archived for future reference. All original files may be destroyed after completed scanning.

809.21 FIDUCIARY DUTIES AND FISCAL SERVICES- ESTATE ACCOUNTING REFERENCE:

Probate Code Sections 1060 et. Seq., 7640 et. Seq., and 10900 et. Seq.

POLICY:

The Sheriff-Coroner Public Administrator's Office is responsible for safeguarding and managing assets belonging to the decedent.The assigned Deputy Public Administrator and the Account Clerk are jointly responsible for providing the required fiscal services necessary to ensure the fiduciary responsibilities are fulfilled.

Public Administrator Fiduciary Function In all actions performed by the Deputy Public Administrator in their fiduciary capacity, the best interest of the decedent must be the primary concern. A fiduciary is held to a standard of conduct and trust above that of an ordinary relationship; the utmost trust and confidence is placed with the fiduciary to manage and protect the money and/or property of another. Duties include loyalty and reasonable care of the assets within the control and custody of the Fiduciary/Deputy Public Administrator.

DEFINITIONS:

Legal definition of Fiduciary - A person who has the power and obligation to act for another under circumstances which require total trust, good faith, and honesty.

Fiduciary Accounting - A record of financial transactions and balances, each with detailed entries, divided into "credits" and "charges", including asset conversions, for a decedent's estate for a specific period of time. The total sums of the "credits" and "charges" must be equal in the final accounting.

Accounting Services The goal of the Account Clerk is to provide the most accurate and efficient asset accounting possible. Listed below are the major fiscal services involved:

1. Accounting Requirements and Maintenance of Fiscal Records
2. Accounts Receivable/Deposits
3. Accounts Payable/Disbursements
4. Estate Trust Fund Account Postings (income, expenses, interest postings, etc.)
5. Revolving Fund Advance and Reimbursement
6. Account Reconciliations (Estate, Trust Fund, and Revolving Fund)