810 - DUTIES AND FUNCTION OF THE PUBLIC ADMINISTRATOR
810.22 ACCOUNTING REQUIREMENTS FOR FISCAL RECORDS REFERENCE:
Probate Code Sections 1062-1063, 7663, 7665, and 10901-10902.
POLICY:
The Sheriff-Coroner Public Administrator's Office shall maintain the most accurate estate accountings possible complying fully with all statutory and local court requirements; and shall maintain a file of all receipts and records of expenditures after final disposition.
PROCEDURE:
Upon notification, a Deputy Public Administrator will be administering an estate, he/she will notify the Accountant Clerk and create a Public Administrator's estate accounting file. The Account Clerk is responsible to ensure all Public Administrator financial spreadsheet entries are supported by detailed receipts showing the nature or purpose of each item, the source of income or name of the payee, and the date thereof.
Upon receipt of funds for an estate, the Account Clerk will be responsible to prepare all necessary deposit paperwork and record all activity to ensure each estate is credited properly.
The processing and posting of payments will be the responsibility of the Account Clerk and will be handled according to the detailed procedures of each activity.
The Public Administrator's Revolving Fund account will be reconciled monthly by the Account Clerk with review and oversight provided by the Public Administrator Sergeant. Prior to closing an estate, the assigned Deputy Public Administrator will request the Account Clerk to prepare a final accounting summary trust schedule for each estate to ensure all account activity is complete, accurate, and all tasks have been completed. This must include verifying all assets have been sold and/or distributed, and the trust account balance is zero.
809.23 ESTATE ACCOUNTS PAYABLE/DISBURSEMENTS REFERENCE:
Probate Code Sections 7662, 7663, and 10556.
POLICY:
The Sheriff-Coroner Public Administrator's Office is responsible to pay expenses of administration, debts, and taxes, for estates administered by the Public Administrator; and safeguard the decedent's assets. It is the policy of this office to address each obligation in a fair and timely manner, ensuring that correct and proper payments are made as funds of the estate permit and in the order of priority established pursuant to Probate Code §11420. DEFINITIONS:
Expenses of Administration – The Public Administrator is responsible to manage the decedent's estate in such a manner as to prevent unnecessary loss and/or liability.
Accordingly, the assigned Deputy Public Administrator has the statutory power to pay all ongoing expenses in connection to the "collection, care and administration of the estate" pursuant to Probate Code §10556). Payments for the costs of Administration (taxes, insurance, utilities, storage, repairs, etc.) may be made upon receipt of the creditor's original bill and the approval of the assigned Deputy Public Administrator.
Debts - Estate debts may be from pre-death obligations (creditor's claims), funeral expenses, and/ or general debts owed by the decedent. Pursuant to Probate Code §11401, "Debt" means:
- A claim that is established or that is otherwise payable in the course of administration.
- An expense of administration.
- A charge against the estate including, but not limited to, taxes, expenses of last illness, and family allowance.
PROCEDURE:
All estate disbursement requests are forwarded to the Account Clerk. The Account Clerk will ensure any necessary support documentation is included with the payment request, and will confirm the current status of the estate's trust balance. The Account Clerk will then make a notation regarding estate funds verification and route the payment request to the assigned Deputy Public Administrator for review and to Public Administrator Sergeant for signature/approval.
809.24 REVOLVING FUND ADVANCES AND REIMBURSEMENTS POLICY:
The Sheriff-Coroner Public Administrator's Office is responsible to pay expenses of estate administration and safeguard the decedent's assets to protect the interest of those who benefit pursuant to law. The Deputy Public Administrator has the authority to use the Public Administrator's Revolving Fund to pay time sensitive estate expense. The Deputy Public Administrator and the Account Clerk are jointly responsible for maintaining the required accounting records necessary to accomplish these responsibilities.
DEFINITIONS:
Public Administrator's Revolving Fund - The Public Administrator's Revolving Fund is established for the purpose of accomplishing specific activities related to estate administration. Revolving funds are used to advance individual estate funds to pay urgent and necessary expenses. Revolving funds are to be reimbursed from estate funds as quickly as reasonably possible.
PROCEDURE:
The revolving fund is to be used to pay urgent expenses in the course of administering an estate. The Revolving Fund has an authorized balance of $10,000. In order to operate efficiently and cover continual needs of all estates, the Revolving Fund must be continually reimbursed from estate's funds as soon as the money becomes available.
The Account Clerk will maintain a Public Administrator's Revolving Fund accounting record showing all checks drawn on the account, and monitor the status of reimbursement requests, involving the Public Administrator's Revolving Fund.
Requests for payment from the Revolving Fund shall be presented to the Account Clerk with a written request stating the use of the Revolving Fund, the purpose of the payment, the payee, and the amount. A copy of the invoice must be attached to the request.
The Account Clerk will prepare the Revolving Fund check and attach it to the written request and invoice, then submit the documents to the Public Administrator Sergeant for approval and signature. All Payments over $5,000 will require secondary signature of Division Lieutenant, Bureau Lieutenant, or Chief Deputy in addition to the Office Manager’s signature.
Reimbursement of Revolving Fund The Account clerk is responsible for processing funds reimbursed the Public Administrator's Revolving Fund. It is imperative accurate documentation, and a review of the requests is done to ensure the paperwork clearly identifies the appropriate Trust Account estate from which to draw funds. After deposits have been processed, the money will be electronically deposited into the Public Administrator's Revolving Fund account. CJIS Access, Maintenance, and Security