THE COURTS
Title 249--PHILADELPHIA RULES
PHILADELPHIA COUNTY
Amendment of Existing Philadelphia County Orphans' Court Rules; President Judge General Court Regulation No. 99-01
[29 Pa.B. 2964]
Order And Now, this 25th day of May, 1999, the Board of Judges of Philadelphia County having voted at the Board of Judges' Meeting held May 20, 1999 to rescind in their entirety existing Philadelphia Orphans' Court Rules and to adopt the following Philadelphia Orphans' Court rules, It Is Hereby Ordered and Decreed that all existing Philadelphia Orphans' Court rules are rescinded and the following Philadelphia Orphans' Court Rules are adopted.
This General Court Regulation is promulgated in accordance with Pa. O.C. Rule 1.2 and shall become effective thirty (30) days after publication in the Pennsylvania Bulletin. The original Joint General Court Regulation shall be filed with the Prothonotary in a docket maintained for General Court Regulations issued by the President Judge of the Court of Common Pleas, and copies shall be submitted to the Clerk of Orphans' Court, the Administrative Office of Pennsylvania Courts, the Legislative Reference Bureau and the Orphans' Court Procedural Rules Committee. Copies of the Regulation shall also be submitted to American Lawyer Media, The Legal Intelligencer, Jenkins Memorial Law Library and the Law Library for the First Judicial District.
ALEX BONAVITACOLA,
President Judge
Rules of the Orphans' Court Division of the
Court of Common Pleas of Philadelphia County
Local Rules
Rescinded Rule No. New Title New Rule No. Rule *1.1 Petitions, Motions and Other Applications. Rule 1.2.A. Rule *1.2 Argument List. Rule 1.2.B. Rule *1.3 Attorneys. [Rescinded July 13, 1994, effective October 3, 1994.] N/A Rule *1.4 Certification of Documents. Copies. Rule 1.2.C. Rule *1.5 Costs Rule 1.2.D. Rule *1.6 Decrees. Satisfaction and Enforcement. Rule 1.2.E. Rule *1.7 Certificates of Appointment. Fiduciaries. Rule 1.2.F. Rule *1.8 Identification of Signatures. Rule 1.2.G. Rule *1.9 Witness. Attachment. Rule 1.2.H. Rule *1.10 Individual Sureties. Rule 1.2.I. Rule *1.11 Corporate Sureties. Approval. Rule 1.2.J. Rule *1.12 Corporate Fiduciaries. Approval. Security. Rule 1.2.K. Rule *1.13 Individual Fiduciaries. Assets and Investments. Rule 1.2.L. Rule *1.14 Trusts Inter Vivos. Rule 1.2.M. Rule *1.15 Concurrent Jurisdiction. Rule 1.2.N. Rule *1.16 Depository of the Court. Rule 1.2.O.
Construction and Application of Rules
Rescinded Rule No. New Title New Rule No. Rule *23.1 Definitions. Rule 2.3.A.
Pleading and Practice
Rescinded Rule No. New Title New Rule No. Rule *32.1 Pleadings. Rule 3.2.A. Rule *32.2 Disposition of Pleadings. Rule 3.2.B. Rule *34.1 Form. Additional Requirements. Rule 3.4.A. Rule *35.1 Service of Copies of Pleadings. Exceptions, Objections. Rule 3.5.A. Rule *35.2 Citation Procedure. Rule 3.5.B. Rule *36.1 Philadelphia Orphans' Court Division Practice. Rule 3.6.A. Rule *36.2 Pre-Trial Conference. Rule 3.6.B. Rule *37 Perpetuation of Testimony and Court Records. Rule 3.6.C.
Notice
Rescinded Rule No. New Title New Rule No. Rule *51.1 Method. Legal Periodical. Rule 5.1.A. Rule *51.2 Method. Public Sale of Real Property. Rule 5.1.B. Rule *52.1 Method. When No Fiduciary. Rule 5.2.A. Rule *52.2 Method. Presumed Decedents and Unascertained Persons. Rule 5.2.B. Rule *54.1 Return of Notice. Additional Requirements. Rule 5.4.A.
Accounts and Distribution
Rescinded Rule No. New Title New Rule No. Rule *61.1 Form of Accounts. Rule 6.1.A. Rule *63.1 Time and Contents of Notice. Rule 6.3.A. Rule *63.2 Supplemental Notice. Rule 6.3.B. Rule *64.1 Filing for a Particular Audit. Rule 6.4.A. Rule *64.2 When Audit Lists Called. Postponed or Adjourned. Rule 6.4.B. Rule *66.1 Advertisements of Accounts. Posting. Rule 6.6.A. Rule *66. Division of Account. Rule 6.6.B. Rule *69.1 Filing of the Petition for Adjudication and Statement of Proposed Distribution. Rule 6.9.A. Rule *69.1.1 Forms. Execution. Verification. Rule 6.9.B. Rule *69.1.2. Additional Receipts and Disbursements. Rule 6.9.C. Rule *69.1.3. Papers to be Filed with Accounts. Rule 6.9.D. Rule *69.2 Appearances. Rule 6.9.E. Rule *69.3 Partition, Allotment or Distribution of Proceeds of Real Property. Rule 6.9.F.
Distribution--Special Situations
Rescinded Rule No. New Title New Rule No. Rule *69.5 Contents of Report. Rule 13.3.A. Rule *70.1 Under Direction of Auditing Judge. Rule 6.10.A. Rule *72 Schedules of Distribution. Rule 6.11.A.
Settlement of Small Estates
Rescinded Rule No. New Title New Rule No. Rule *73 Settlement of Small Estates under Section 3102 of the Probate, Estates and Fiduciaries Code (20 Pa.C.S. § 3102). Rule 6.11.B.
Title to Real Property: Determination
Rescinded Rule No. New Title New Rule No. Rule *74 Procedure Under Section 3546 of the Probate, Estates and Fiduciaries Code (20 Pa.C.S. § 3546). Rule 12.1.E.
Exceptions
Rescinded Rule No. New Title New Rule No. Rule *76 Objections. Rule 6.10.B Rule *77.1 Exceptions. Rules Governing. Rule 7.1.A. Rule *77.2 Exceptions. Effect Upon Distribution. Rule 7.1.B.
Auditors and Masters
Rescinded Rule No. New Title New Rule No. Rule *80 Appointment. Rule 8.1.A. Rule *81.1 Manner and to Whom Given. Rule 8.1.B. Rule *82.1 Where Filed. Rule 8.2.A. Rule *87.1 Report of Auditor or Master. Rule 8.7.A. Rule *88.1 Filing with Clerk. Rule 8.8.A.
Official Examiners
Rescinded Rule No. New Title New Rule No. Rule *92 Charitable Trusts. Visitorial Powers. Rule 9.1.A. Rule *93 Termination of Trust. Rule 9.1.B. Rule *94 Compensation. Rule 9.1.C.
Register of Wills
Rescinded Rule No. New Title New Rule No. Rule *102 Certification of Record. Rule 10.2.A. Rule *103 Certifications. Assignments to an Audit List. Notice. Rule 10.2.B. Rule *104 Appeal from Register. Rule 10.2.C. Rule *105 Abandonment of Appeal. [Rescinded July 13, 1994, effective October 3, 1994.] N/A Rule *106 Grant of Jury Trial. Rule 10.2.D. Rule *107 Inheritance Tax Appeals. Rule 10.2.E.
Jury Trials
Rescinded Rule No. New Title New Rule No. Rule *110 Trial Judge. Rule 11.2.A. Rule *112.1 Motions After Trial. Rule 11.2.B.
Special Petitions
Rescinded Rule No. New Title New Rule No. Rule *121.1 Family Exemption. Additional Requirements. Rule 12.1.A. Rule *121.2 When Appraisal Unnecessary. Rule 12.1.B. Rule *121.3 Allowance. Rule 12.1.C. Rule *121.4 Voluntary Distribution. Rule 12.1.D. Rule *122.1 Allowance to Surviving Spouse of Intestate. Additional Requirements. Rule 12.2.A. Rule *122.2 Conclusiveness of Averments. Rule 12.2.B. Rule *122.3 Appraisal. Notice. Confirmation. Rule 12.2.C. Rule *123.1 Petition to Enforce the Rights of an Electing Spouse under Chapter 22 of the Probate, Estates and Fiduciaries Code (20 Pa.C.S. § 2201 et. seq.). Rule 12.3.A. Rule *123.2 Petition to Restrain the Payment of Transfer of Property under Section 2211(d) of the Probate, Estates and Fiduciaries Code (20 Pa.C.S. § 2211(d)). Rule 12.3.B. Rule *123.3 Petition to Extend the Time for a Surviving Spouse to Elect to Receive an Elective Share in Accordance with Section 2210(b) of the Probate, Estates and Fiduciaries Code (20 Pa.C.S. § 2210(b)). Rule 12.3.C. Rule *124.1 Appointment. Additional Requirements. Rule 12.4.A. Rule *124.2 Compensation. Rule 12.4.B. Rule *125.1 Minor's Estate. Appointing Judge. Rule 12.5.A. Rule *125.2 Minor's Estate. Exhibits. Rule 12.5.B. Rule *125.3 Minor's Estate. Restricted Account. Rule 12.5.C. Rule *125.4 Minor's Estate. When Guardian Unnecessary. Rule 12.5.D. Rule *125.5 Minor's Estate. Allowances. Rule 12.5.E. Rule *126.1 Appointment of a Trustee. Exhibits. Rule 12.6.A. Rule *127.1 Discharge of a Fiduciary. Additional Provisions. Rule 12.7.A. Rule *127.2 Discharge of a Personal Representative. Section 3184 of the Probate, Estates and Fiduciaries Code (20 Pa.C.S. § 3184. Rule 12.7.B. Rule *127.3 Fiduciaries in Military Service. Appointment of Substituted Fiduciary Pro Tem. Section 4301 of the Probate, Estates and Fiduciaries Code (20 Pa.C.S. § 4301). Rule 12.7.C. Rule *128.1 Partition. Additional Provisions. Rule 12.8.A. Rule *129.1 Petitions for Leave to Sell Real Property at Public Sale under Sections 3353, 5155, 5521(23) and 7133(16) of the Probate, Estates and Fiduciaries Code. Rule 12.9.A. Rule *130.1 Petitions for Leave to Sell or Exchange Real Property at Private Sale under Sections 3353, 5155, 5521(23) and 7133(16) of the Probate, Estates and Fiduciaries Code. Rule 12.10.A. Rule *130.2 Petitions to Fix or Waive Additional Security under Sections 3351 and 7141 of the Probate, Estates and Fiduciaries Code. Rule 12.10.B. Rule *131.1 Petitions for Leave to Mortgage or Lease Real Property under Sections 3353, 5155, 5521(23) and 7133(16) of the Probate, Estates and Fiduciaries Code. Rule 12.11.A. Rule *132.1 Chapter 83 of the Probate, Estates and Fiduciaries Code (20 Pa.C.S. § 8301 et seq.) Public Sale. Contents of Petition. Additional Requirements. Rule 12.12.A. Rule *132.2 Chapter 83 of the Probate, Estates and Fiduciaries Code (20 Pa.C.S. § 8301 et seq.). Public Sale. Exhibits. Rule 12.12.B. Rule *132.3 Chapter 83 of the Probate, Estates and Fiduciaries Code (20 Pa.C.S. § 8301 et seq.). Public Sale. Notice. Confirmation. Security. Rule 12.12.C. Rule *132.4 Chapter 83 of the Probate, Estates and Fiduciaries Code 20 Pa.C.S. § 8301 et seq.). Private Sale. Contents of Petition. Additional Requirements. Rule 12.12.D. Rule *132.5 Chapter 83 of the Probate, Estates and Fiduciaries Code (20 Pa.C.S. § 8301 et seq.). Private Sale. Exhibits. Rule 12.12.E. Rule *132.6 Chapter 83 of the Probate, Estates and Fiduciaries Code (20 Pa.C.S. § 8301 et seq.). Private Sale. Security. Rule 12.12.F Rule *132.7 Chapter 83 of the Probate, Estates and Fiduciaries Code (20 Pa.C.S. § 8301 et seq.). Mortgage. Rule 12.12.G Rule *132.8 Chapter 83 of the Probate, Estates and Fiduciaries Code (20 Pa.C.S. § 8301 et seq.). Real Estate or Fiduciaries in Other Counties. Rule 12.12.H
Reviews
Rescinded Rule No. New Title New Rule No. Rule *135 Petition for Review. Rule 12.16.A. Rule *136 Petitions for Declaratory Judgment. Rule 1.2.P.
Incapacitated Persons
Rescinded Rule No. New Title New Rule No. Rule *142.1
Rule *142.2
Rule *142.3
Rule *142.4
Rule *142.5Petitions Under Chapter 55 of the Pennsylvania Probate, Estates and Fiduciaries Code (20 Pa.C.S. § 5501, et seq.). Rule 14.2.A. Rule *143.1 Practice and Procedure. In General. Rule 14.2.B. Practice and Procedure. Small Estates. Rule 14.2.C. Practice and Procedure. Special Petitions. Rule 14.2.D. Practice and Procedure. Modification of Existing Orders and Adjudication of Capacity. Rule 14.2.E.
Distribution
Rescinded Rule No. New Title New Rule No. Rule *145 Accounts and Distribution. Rule 6.10.C.
Short Title
Rescinded Rule No. New Title New Rule No. Rule *161(b) Philadelphia Orphans' Court Division Rules. Rule 17.1.A. Former Philadelphia Local Rule Number in [ ]
LOCAL RULES Rule 1.2.A. Petitions, Motions and Other Applications. [Rule *1.1]
Except for matters required to be filed with the Auditing or Hearing Judge:
(1) Matters not Requiring Notice. Petitions for citations and other petitions, motions and applications that do not require notice, or matters wherein consents of all parties in interest are attached, shall be filed with the Clerk, who shall transmit the matter to the Motion Judge or other appropriate Judge of this Division. Counsel shall certify on the backer of the document filed that no notice is required or that consents of all parties in interest are attached.
(2) Matters Requiring Notice. Where notice of the presentation of any petition, motion or other application is required to be given to counsel of record or to any party in interest:
(a) The moving party or counsel for the moving party shall give notice of the presentation of the matter. The notice shall state that unless written objections are filed with the Clerk within twenty (20) days of the date of the notice (or any longer period required by the Rule of Court or Act of Assembly), the Court will assume that the matter is uncontested. The date of the notice shall be the date of mailing, publication or service of the notice.
(b) A certification by counsel listing the persons notified and stating the date and manner of service, together with a copy of the notice given, shall be bound with the petition, motion or other application as a separate exhibit.
Probate Section Comment: The Clerk may design a standard printed form to be used as a certification of service of notice in all cases. Neither the notice nor the certification of notice is to be contained in the averments of the petition or motion itself. Service of notice may be by personal service, regular mail, certified mail or publication depending upon type of petition and the location and identity of the person to be served with notice. See Sup. Ct. O.C. Rules 5.1--5.5.
(c) On the same day as, or the next business day following the date of the notice, the moving party or counsel for the moving party shall file the matter with the Clerk, who shall retain it until the expiration of the notice period.
(d) Objections to a petition, motion or other application shall be filed in writing with the Clerk on or before the last day of the notice period. The party objecting shall send simultaneously a copy of the objections to the moving party or counsel for the moving party.
(e) After the expiration of the notice period, the Clerk shall transmit the petition, motion or other application, together with any objections thereto, to the Motion Judge or other appropriate Judge of this Division, who shall set a time and place for hearing or making such other disposition thereof as the Judge deems proper.
(3) Motion Judge. From time to time, the Administrative Judge shall designate a judge of this Division who shall be known as the Motion Judge, to act pursuant to these Rules.
Rule 1.2.B. Argument List. [Rule *1.2]
(1) When Heard. The argument list will be heard at 10 a.m. on the third Wednesday of each month except July, August and September.
(2) Matters Heard. Exceptions to adjudications, supplemental adjudications, opinions, reports of auditors or masters appointed by other than an Auditing or Hearing Judge, or orders and decrees of a judge hearing a certification of the record; and motions for new trial or for judgment n.o.v. in jury trials shall be heard on the argument list. Preliminary objections will not be heard on the argument list.
(3) Listing. All matters shall be placed on an argument list at the time filed, in the manner set forth in Rule 1.2.B.(3)(a) and (b). Counsel for the petitioner or exceptant shall forthwith send notice of the date of the argument list on which such matters have been placed to all counsel of record.
(a) Counsel for the petitioner or exceptant may select a particular argument list at the time of filing by informing the Clerk of the monthly list desired. An argument list may be selected no later than 3 p.m. on the third Wednesday preceding the call of that list. Counsel may not select a list which is later than the third argument list scheduled after the filing date.
(b) If counsel for the petitioner or exceptant does not select a particular argument list at the time of filing, the Clerk shall place the matter on the third argument list therefrom. The Clerk shall forthwith send notice of said placement to said counsel, who shall notify all counsel of record as provided above.
(c) Counsel for any party in interest may request a matter on an earlier argument list by filing a praecipe with the Clerk which designates the particular monthly list desired. Such praecipe may be filed not later than 3 p.m. on the seventh Wednesday preceding the call of the designated list, except that in the case of a praecipe filed by counsel for the petitioner or exceptant, such praecipe may not be filed later than 3 p.m. on the third Wednesday preceding the call of the designated list. If more than one such praecipe is filed, the matter shall be heard on the earliest argument list designated which complies with the time limitations stated above. Counsel for the party requesting a matter to be placed on an earlier argument list shall forthwith send notice to all counsel of record which specifies the date of the earlier list.
(4) Briefs.
(a) Four copies of the brief for the petitioner or exceptant shall be filed with the Clerk not later than 3 p.m. on the third Wednesday preceding the call of the list. The briefs shall be typewritten or printed, with pages numbered consecutively, and shall contain, in the following order:
(i) an index;
(ii) a statement of the questions involved, as required by the Rules of the Supreme Court, including the manner in which the question was disposed of by the Judge, auditor or master;
(iii) a copy of the adjudication or opinion of the Hearing Judge, or of the report of the auditor or master to which exceptions have been filed;
(iv) a copy of the exceptions;
(v) in cases begun by petition, copies of the pertinent docket entries and of the pleadings;
(vi) a copy of the will and codicils or trust instrument and any other relevant documents;
(vii) a history of the case; and
(viii) the argument.
(b) Other parties in interest shall file four copies of their briefs, with the Clerk no later than 3 p.m. on the Wednesday preceding the call of the list. The brief shall be typewritten or printed with pages numbered consecutively and shall contain an argument, preceded, if desired, by a counter-statement of the questions involved and a counter-history of the case.
(c) Copies of the briefs, filed with the Clerk shall be delivered forthwith to counsel of record for opposing parties.
(d) Typewriting--Typewriting shall be legible, and, except for quotations, shall be double spaced.
(e) Reproduction of Documents--Reproduction of documents and exhibits will not be accepted by the Court unless clearly legible.
(5) Absence of Counsel. The argument list will be called three times. On the third call, whether or not counsel be present, a case may, in the discretion of the Court, be disposed of finally or stricken from the list. A case which has been stricken from the list will not be placed on a subsequent list, except with the express permission of the Administrative Judge.
(6) Oral Argument. Oral argument shall not exceed thirty (30) minutes per party except by special leave obtained from the Administrative Judge prior to the argument date.
Rule 1.2.C. Certification of Documents. Copies. [Rule *1.4]
When a document is submitted to the Court, it shall be certified by counsel to be the original or a true and correct copy thereof.
Rule 1.2.D. Costs. [Rule *1.5]
When not otherwise regulated by law, the Court will allocate costs in such manner as it deems equitable.
Rule 1.2.E. Decrees. Satisfaction and Enforcement. [Rule *1.6]
(1) Satisfaction. Docket Acknowledgment. Acknowledgment of satisfaction of all sums of money or property ordered to be paid or delivered by any award or decree of the Court may be made on the docket, and any party distributing, paying, or delivering money or property may, with leave of Court, require such satisfaction to be so entered by the party receiving the money or property, or by such party's counsel.
(2) Order to Enforce Decree or Adjudication. Any party in interest may petition the Court for an order to enforce compliance with the provisions of a decree or an adjudication. A copy of such order shall be served upon the respondent personally not less than ten (10) days before the date designated therein for payment or delivery.
(3) Writ of Enforcement. If the respondent fails to comply with the order, the petitioner may petition the Court for an appropriate writ to enforce compliance therewith.
Rule 1.2.F. Certificates of Appointment. Fiduciaries. [Rule *1.7]
The Clerk shall not issue a certificate of the appointment of any fiduciary until the security, if any, ordered by the Court, has been entered.
Rule 1.2.G. Identification of Signatures. [Rule *1.8]
The name of each person signing any petition, pleading or document to be filed with the Court, shall be printed or typewritten beneath the signature.
Rule 1.2.H. Witnesses. Attachment. [Rule *1.9]
Attachment to compel the appearance of a witness will not be issued, except under special circumstances, unless the witness shall have been served with a subpoena at least five (5) days before the date fixed for hearing.
Rule 1.2.I. Individual Sureties. [Rule *1.10]
(1) Application for Approval. Affidavit. Except as otherwise provided by paragraph (3) of this Rule, an application for the approval of an individual surety shall be accompanied by an affidavit of the proposed surety setting forth
(a) such individual's name, residence address, and occupation;
(b) the location of real property owned by such individual;
(c) the place, book and page of the recording of the deed thereto;
(d) the name in which title is held and a statement that no other person has any interest in the real property, and that the title is not subject to any express or constructive trust;
(e) the encumbrances upon the real property;
(f) the current tax assessment of the real property;
(g) a list of all other undertakings upon which the individual is surety; and
(h) such individual's net financial worth, after the payment of such individual's debts, engagements and liabilities.
(2) Approval by Clerk. When the bond does not exceed $2,000, the surety may be approved by the Clerk.
(3) Bond Without Surety. Confession of Judgment. The Court in its discretion may permit a party in interest to execute an individual bond, without surety. When a party in interest is authorized to execute an individual bond, or an individual surety is approved, the Court may direct that the bond to be executed contain a warrant of attorney to confess judgment, with or without default, and that judgment thereon be entered of record in the office of the Prothonotary.
Rule 1.2.J. Corporate Sureties. Approval. [Rule *1.11]
Surety companies duly qualified under the provisions of Rules of Board of Judges of the Court of Common Pleas may become surety on any bond or obligation required to be filed in the Court.
Rule 1.2.K. Corporate Fiduciaries. Approval. Security. [Rule *1.12]
(1) In General. Corporations having fiduciary powers and authorized to do business in this Commonwealth, upon petition and pursuant to approval by the Court, may act as fiduciaries in matters pending in the Court; provided that a current certificate evidencing the approval of the state banking department, or a certified copy of the certificate from the Federal Reserve Board granting the right to exercise fiduciary powers, is on file with the Clerk.
(2) Period of Approval. The approval granted by the Court under paragraph (1) of this Rule shall be for a period of one year, and, thereafter, annually, subject, however, to compliance by the corporation with these Rules and with such other rules and regulations governing approval or continuance as the Court will, from time to time, promulgate.
(3) Security. Except when required by statute or for special cause shown, a bond will not be required of an approved corporate fiduciary.
Rule 1.2.L. Individual Fiduciaries. Assets and Investments. [Rule *1.13]
(1) Segregation and Designation of Assets. Assets held by individual fiduciaries subject to the jurisdiction of the Court shall be kept separate and apart from their individual assets and, except where otherwise permitted by Act of Assembly, shall be held in the name of the fiduciary as such.
(2) Deposit of Uninvested Funds. All funds held uninvested shall be deposited in a bank or banks, or trust company or trust companies, or a savings and loan association or savings and loan associations, the deposits of which are insured by either the Federal Deposit Insurance Corporation or the Federal Savings and Loan Insurance Corporation, in such manner as to obtain the maximum deposit insurance coverage.
Rule 1.2.M. Trusts Inter Vivos. [Rule *1.14]
The Rules of Court applicable to testamentary trusts shall apply to trusts inter vivos as far as appropriate.
Rule 1.2.N. Concurrent Jurisdiction. [Rule *1.15]
If any other Division of the Court of Common Pleas has previously assumed jurisdiction over any matter over which it has concurrent jurisdiction with the Orphans' Court Division, jurisdiction will not be entertained by this Division except upon written order of the President Judge of the Court of Common Pleas.
Rule 1.2.O. Depository of the Court. [Rule *1.16]
(1) Official Depository. The official depository of the Orphans' Court Division shall be a banking institution designated by the Board of Judges of the Court of Common Pleas.
(2) Deposits. Moneys and securities paid or delivered into the Court shall immediately, upon receipt thereof by the Clerk, be deposited by the Clerk with the Court depository to the credit of the proper estate or proceeding.
(3) Withdrawals. Withdrawals of money from the depository shall be authorized by decree or award of the Court and effected by check or order drawn by the Clerk, countersigned by a judge of the Court.
(4) Accounting by Clerk. In January of each year, or at such other times as the Court may direct, the Clerk shall settle the depository account at the bank and shall present to the Court an account of the moneys paid into and out of the account, and shall exhibit the transaction ledger and bank statement as a voucher for the correctness thereof.
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