Sch.Co.O.C. Rule 8: Auditors and Masters

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SCH.CO.O.C. RULE 8: AUDITORS AND MASTERS

Rule 8.1A. Appointment.

(a) The Court, on its own motion, or upon petition of the accountant, or of any other party in interest, may appoint an Auditor or Master to assist the Court in the audit of an account or the disposition of an issue of fact in a matter.

(b) The Court may, at or after a conference on the issues or in lieu thereof, direct that each counsel of record and any party in interest not represented by counsel shall file with the Clerk a praecipe listing Witnesses and the anticipated length of the Master's or Auditor's hearing.

(c) Each party in interest shall deposit into the Clerk of the Orphans' Court a payment on account of fees and costs in an amount to be fixed by the Court. Failure to deposit said funds as ordered may result in a dismissal of the issues or imposition of appropriate sanctions.

[Subsection (c) amended March 13, 1995, effective 30 days after publication in the Pennsylvania Bulletin. 26 Pa.B. 466 (2/3/96). Subsections (a) and (b) adopted April 1, 1993, effective 30 days after publication in the Pennsylvania Bulletin. 26 Pa.B. 467 (2/3/96).]

Rule 8.1B. Notice of Hearing. Hearings.

(a) The Clerk shall give written notice of an Auditor's or Master's appointment and give ten (10) days prior written notice of the time and place of the first hearing to all counsel of record and all interested parties not represented by counsel known to the Clerk.

(b) Notice of succeeding hearings, if any, given by the Auditor or Master at a hearing of which proper notice has been given shall constitute sufficient notice of such succeeding hearings.

(c) The hearing shall be held at a time and place indicated and not later than forty- five (45) days after the Auditor's or Master's appointment and shall be extended only upon application to the Court for good cause shown.

[Adopted April 1, 1993, effective 30 days after publication in the Pennsylvania Bulletin. 26 Pa.B. 467 (2/3/96).]

Rule 8.2A. Filing of Report. Place. Time.

(a) The report of an Auditor or Master who has been appointed to assist the Court in the audit of an account or the disposition of an issue of fact in a matter shall be filed with the Clerk.

(b) The report of the Auditor or Master shall be filed within ninety (90) days after his appointment and shall he extended only upon application to the Court for good cause shown.

[Adopted April 1, 1993, effective 30 days after publication in the Pennsylvania Bulletin. 26 Pa.B. 467 (2/3/96).]

Rule 8.5A. Transcript of Testimony.

(a) Testimony given at an Auditor's or Master's hearing shall be stenographically recorded.

(b) The transcript of testimony taken before an Auditor or Master shall be filed with his report.

(c) The Auditor or Master shall, in the first instance, pass on questions of evidence. If he is of the opinion that the testimony is clearly frivolous and irrelevant, or that the witness is clearly incompetent, he need not take the testimony, but the Record shall show the offer and the purpose of it, the objection and the ground of it, as well as the decision of the Auditor or Master, so that if objection be taken to the Report of the Auditor or Master on this ground his decision may be properly reviewed by the Court. However, if the Auditor or Master is in doubt, the testimony shall be taken subject to exception and the question may be raised upon exception to his Report.

(d) Fees may be taxed as costs and the Auditor or Master shall have authority to recommend to the Court that the stenographer's fees follow the award as costs in appropriate cases.

[Adopted April 1, 1993, effective 30 days after publication in the Pennsylvania Bulletin. 26 Pa.B. 467 (2/3/96).]

Rule 8.6A. Notice of Intention to File. Proof of Notice.

(a) An Auditor or Master shall give ten (10) days notice in writing to all parties in interest or their counsel of record of his intention to file his report with the Clerk on a day certain and shall file proof of the giving of notice with the Clerk. A copy of said report together with the proposed Decree of Confirmation Nisi shall accompany the notice to each party in interest or their counsel of record. A copy thereof together with the transcript of testimony shall be made available in the office of the Clerk for inspection during the notice period.

(b) The Auditor or Master shall file his original Report and proposed Decree with the Clerk upon expiration of the ten (10) day notice period.

[Adopted April 1, 1993, effective 30 days after publication in the Pennsylvania Bulletin. 26 Pa.B. 467 (2/3/96).]

Rule 8.7A. Report of Auditor or Master. Disposition. Procedure.

(a) The report of an Auditor or Master shall be transmitted to the Court for Confirmation Nisi upon filing with the Clerk and shall become FINAL unless written exceptions thereto are filed within ten (10) days after the date of filing the report.

(b) Exceptions. Any party in interest shall have the right to file exceptions to the report of an Auditor or Master within ten (10) days after the filing and confirmation Nisi thereof. Exceptions shall conform to the pertinent provisions of Chapter 7 of these rules.

(c) Re-Examination by Auditor or Master. In the event that exceptions are filed, the Auditor or Master shall have a period of twenty (20) days to re-examine the subject of the exceptions and shall file a supplemental report disposing of the exceptions seriatim, setting forth his reason or reasons for sustaining or dismissing each exception.

(d) Written notice of the filing of the supplemental report shall be given by the Auditor or Master to all parties in interest or their counsel and proof of such notice shall be filed with the Clerk.

(e) The supplemental report shall become absolute upon filing with the Clerk, unless written exceptions thereto are filed within ten (10) days after the date of filing the supplemental report. Such exceptions shall be disposed of as are exceptions to an adjudication of the Court.

[Adopted April 1, 1993, effective 30 days after publication in the Pennsylvania Bulletin. 26 Pa.B. 467 (2/3/96).]

Rule 8.8A. Compensation and Security.

(a) Any Auditor or Master appointed by the Court under these rules shall be compensated by reasonable fees as fixed by the Court and paid from such sources as the Auditor or Master shall recommend and the Court shall direct.

(b) Fees may be taxed as costs and the Auditor or Master shall have authority to recommend to the Court that the Auditor's or Master's fees follow the award as costs in appropriate cases.

(c) A motion to the Court to require security for payment of fees and expenses may be filed with the Clerk at any time by the Auditor or Master, Accountant, or any party in interest.

[Adopted April 1, 1993, effective 30 days after publication in the Pennsylvania Bulletin. 26 Pa.B. 467 (2/3/96).]

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