§ 72.50 - Final statement of account.

The consular officer must account directly to the parties in interest and to the courts of law in estate matters. Consequently, he must keep an account of receipts and expenditures for the personal estate of the deceased; i.e., debit all moneys and effects which actually come into his possession, and credit all payments made on account of the estate. At such time as the consular officer is ready to deliver the estate, he should prepare his final statement of account, entering thereon the balance delivered to the legal representative or person designated by him (with name and address stipulated) or the balance forwarded to the Department for transmission to the General Accounting Office.