Commissioner of Accounts

Michael Mayo MICHAEL C. MAYO

409 Meadow Ave., PO Box 187, Colonial Beach, Virginia 22443
804-224-0131; FAX 804-224-2232

The Commissioner of Accounts is appointed by the Circuit Court of Westmoreland County. My duties include the supervision of timely and properly filed Inventories and/or Accounts by qualified administrators and executors of decedent’s estates, by trustees of testamentary trusts, by guardians of minors’ estates, by conservators for incapacitated adults and by foreclosure trustees. I am accountable to the Judges of the Circuit Court and serve under their supervision. I have an experienced and competent staff who assist in the review and audit of the filings with my office.

The oversight of the accounts is conducted pursuant to the laws set forth in the Code of Virginia and the Manual for Commissioners of Accounts, which sets forth procedures recommended by the Standing Committee on Commissioners of Accounts, a committee established by the Judicial Council of the Virginia State Bar.

As Commissioner of Accounts my office cannot provide legal advice on the administration of estates or the various fiduciary responsibilities described above for any matter before me as a Commissioner. We encourage the fiduciaries or personal representatives charged with those duties to review the fiduciary forms and instructions listed on the Supreme Court web site – – and seek the advice of attorneys or accountants knowledgeable in estate administrations, fiduciary duties and accountings.

Once the Circuit Court Clerk has qualified you as a personal representative with responsibilities and notified my office we will contact you with information regarding your responsibilities and the schedule of timelines you have for completion of your duties. The Circuit Court Clerk who assists you with the Qualification paperwork will also provide you with written instructions regarding your responsibilities and you should take care to review that information carefully.

Before filing an Inventory or Accounting with this office you may wish to contact us regarding the Uniform Fee Schedule for Commissioner of Accounts and the Uniform Fiduciary Compensation Fee Schedule which has been adopted by the Circuit Court Judges.