Office of the Assistant Commissioner of Accounts for Fairfax County, Virginia
Supporting the Fiduciary Oversight System of the Fairfax County Circuit Court
Virginia’s Commissioner of Accounts system provides judicial oversight of executors, administrators, trustees, guardians, conservators, and other fiduciaries who are accountable to the circuit court.
For Fairfax County, the Commissioner of Accounts serves as part of this statutory system of fiduciary supervision. Virginia law provides that Commissioners of Accounts are appointed by the judges of the circuit court and exercise “general supervision” over fiduciaries who qualify before the court or its clerk, including responsibility for the ex parte settlement of fiduciary accounts.
An Assistant Commissioner of Accounts is a separately appointed attorney who may perform the duties and exercise the powers of the Commissioner of Accounts in cases delegated to the Assistant Commissioner, subject to the limitations established by Virginia law.
What Is an Assistant Commissioner of Accounts?
The position of Assistant Commissioner of Accounts is expressly authorized by Virginia Code § 64.2-1201.
Under that statute, the judges of each circuit court may appoint Assistant Commissioners of Accounts in addition to the Commissioner of Accounts. The person appointed must be a “discreet and competent attorney-at-law” and serves subject to removal at the pleasure of the court.
An Assistant Commissioner may perform the duties and exercise the powers required of the Commissioner of Accounts when:
- the Commissioner is situated so that the Commissioner cannot perform the duties of the office; or
- the Commissioner determines that it would be improper for the Commissioner to act.
The statute also authorizes an Assistant Commissioner to perform Commissioner-of-Accounts duties in other cases, subject to the Assistant Commissioner’s own inability or determination that acting would be improper. Most importantly, however, an Assistant Commissioner acts only in cases delegated by the Commissioner of Accounts.
This structure permits a matter to be handled by another court-appointed attorney possessing statutory Commissioner-of-Accounts authority when a matter has been delegated to that Assistant Commissioner.
Relationship Between the Assistant Commissioner and the Commissioner of Accounts
The relationship is best understood as one of court appointment coupled with case-specific delegation.
The Circuit Court Appoints the Assistant Commissioner
The authority to appoint an Assistant Commissioner belongs to the judges of the circuit court. The Assistant Commissioner therefore derives the office from judicial appointment rather than simply serving as an employee appointed by the Commissioner of Accounts.
The Commissioner Determines Which Cases Are Delegated
Although appointed by the court, an Assistant Commissioner does not independently select matters to handle under § 64.2-1201. The statute expressly provides that an Assistant Commissioner “shall act only in such cases that the commissioner of accounts delegates to him.”
Accordingly, appointment establishes the Assistant Commissioner’s authority to hold the office, while delegation identifies the particular cases in which that authority is exercised.
The Assistant Commissioner May Exercise Commissioner Powers in a Delegated Case
Once a case has been properly delegated, § 64.2-1201 authorizes the Assistant Commissioner to perform the duties and exercise the powers contemplated by the statute, subject to its limitations.
This can be particularly important where the Commissioner is unable to act or considers it improper to act in a particular matter.
Settlements Are Reported Back to the Commissioner
Virginia law further integrates the Assistant Commissioner’s work with the Commissioner’s records. When an Assistant Commissioner makes a settlement of a fiduciary account under § 64.2-1201, the Assistant Commissioner must report the fact and date of the settlement to the Commissioner within 30 days. The Commissioner then makes an entry of the settlement in the Commissioner’s record books. However, in Fairfax County the Assistant Commissioner of Accounts reports directly to the Court.
Commissioner, Assistant Commissioner, and Deputy Commissioner: Different Statutory Roles
The titles Assistant Commissioner of Accounts and Deputy Commissioner of Accounts should not be used interchangeably.
Virginia separately addresses:
- Commissioners of Accounts under Virginia Code § 64.2-1200;
- Assistant Commissioners of Accounts under Virginia Code § 64.2-1201; and
- Deputy Commissioners of Accounts in certain cities and counties under Virginia Code § 64.2-1202. [law.lis.virginia.gov]
That distinction is particularly important in Fairfax County. The current official Fairfax Commissioner is Anne M. Heishman as Commissioner of Accounts and Jennifer B. Baumgartner serves as Deputy Commissioner of Accounts.
The Commissioner of Accounts System in Virginia
The Commissioner of Accounts is a distinctive feature of Virginia fiduciary law.
Under Virginia Code § 64.2-1200, circuit court judges appoint attorneys as Commissioners of Accounts to provide general supervision over fiduciaries admitted to qualify before the circuit court or its clerk and to make ex parte settlements of fiduciary accounts.
Chapter 12 of Title 64.2 establishes a broader statutory framework concerning Commissioner oversight. Among other subjects, the chapter addresses fiduciary inventories, settlement of fiduciary accounts, fiduciary commissions and expenses, objections, reports, enforcement concerning delinquent filings, and the examination of fiduciary bonds.
In Fairfax, these responsibilities arise in matters involving fiduciary administration such as decedent’s estates, testamentary and court-ordered trusts, guardianships for minors, conservatorships for incapacitated adults, and certain foreclosure trustee accountings. The official Fairfax Commissioner website provides filing resources for these categories.
Why Might a Matter Be Referred to an Assistant Commissioner?
Virginia Code § 64.2-1201 expressly anticipates circumstances in which the Commissioner of Accounts cannot perform the duties of the office or believes that it would be improper to act. In such circumstances, a court-appointed Assistant Commissioner provides a statutory mechanism through which the matter may be delegated to another qualified attorney.
The statute also permits Assistant Commissioners to exercise Commissioner powers in other delegated cases, subject to the restrictions contained in § 64.2-1201.
Thus, an Assistant Commissioner should not be viewed simply as administrative support for the Commissioner. The position is a statutory, court-appointed office with authority to exercise Commissioner-of-Accounts powers in cases properly delegated to the Assistant Commissioner.
An Independent Role Within a Unified Fiduciary Oversight System
The Assistant Commissioner and Commissioner of Accounts occupy distinct offices, but their statutory functions are connected.
The Circuit Court appoints the Assistant Commissioner.
The Commissioner of Accounts delegates the particular cases in which the Assistant Commissioner acts.
The Assistant Commissioner exercises statutory authority in those delegated cases.
When the Assistant Commissioner settles a fiduciary account under § 64.2-1201.
This framework preserves continuity in the administration and supervision of fiduciary matters while providing a statutory means of addressing matters that are appropriately handled by an Assistant Commissioner.
The Assistant Commissioner Does Not Represent the Fiduciary or Beneficiaries
When serving as Assistant Commissioner of Accounts, the appointed attorney is performing the statutory duties of that office in the matter delegated to the Assistant Commissioner.
The role should therefore be distinguished from that of private counsel representing an executor, administrator, trustee, conservator, guardian, beneficiary, creditor, or other interested person.
My Office is responsible for auditing filed inventories and accounts and cannot advise fiduciaries concerning their individual fiduciary duties or provide legal or tax advice.
Parties who require legal advice concerning their individual rights or obligations should consult their own attorney.
The Office of the Assistant Commissioner of Accounts performs statutory responsibilities arising from appointment by the Circuit Court and delegation of particular matters by the Commissioner of Accounts. Information provided on this website is intended for general informational purposes concerning the office and its procedures. It is not legal or tax advice and does not create an attorney-client relationship. Fiduciaries, beneficiaries, creditors, and other interested persons should obtain independent legal or tax advice when appropriate.