[Code of Federal Regulations]
[Title 22, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 22CFR72.50]

[Page 362-363]
 
                       TITLE 22--FOREIGN RELATIONS
 
                     CHAPTER I--DEPARTMENT OF STATE
 
PART 72--DEATHS AND ESTATES--Table of Contents
 
Sec. 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

[[Page 363]]

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.