Activities of the Office

• Financial Investigations and Reporting: The Auditor-Master conducts investigations of fiduciary accounts and other financial matters referred by the court. This involves determining the value of assets, making complex financial calculations, and presenting reports with proposed findings of fact and conclusions of law to the court.
• Oversight of Real and Personal Property: The Auditor-Master oversees the sale and distribution of real and personal property in estates. This includes issuing orders related to the sale of real property, such as eviction orders and orders approving listing agreements and real estate sales contracts, as well as overseeing the valuation and distribution of personal property.
• Facilitate Settlements: The Auditor-Master can facilitate settlement agreements between parties by evaluating their claims and proposing structures and strategies for negotiation and settlement.
• Monitoring and Compliance: The Auditor-Master monitors compliance with court orders and ensures that fiduciaries are properly managing the assets under their control. This includes ensuring that accountings are accurate and complete, and addressing any issues of non-compliance.
• Additional responsibilities in specific divisions:
  • Civil Division: The Auditor-Master handles complex financial calculations and valuations in civil litigation cases, including assessing damages and ensuring compliance with financial obligations ordered by the court.
  • Family Court Operations Division: In family law cases, the Auditor-Master is involved in the evaluation of financial matters such as spousal and child support, distribution of marital assets, and other financial disputes between family members.
  • Litigation (LIT) Cases in the Probate Division: The Auditor-Master evaluates financial matters in complex litigation cases, ensuring accurate calculation of damages, financial settlements, and compliance with court orders involving financial transactions.
  • Tax Division: The Auditor-Master assesses tax-related issues referred by the court, including disputes over estate taxes, property taxes, and other tax obligations. This includes ensuring accurate financial reporting and compliance with tax laws.
  • Trust Cases in the Probate Division: The Auditor-Master oversees the administration of trusts, ensuring that trustees are managing the trust assets according to the terms of the trust and applicable laws. This includes evaluating the financial activities of trustees and ensuring proper distribution of trust assets.

Auditor-Master Process

1. Order of Reference
   • The court issues an order of reference, directing the Auditor-Master to investigate and report on specific financial matters in a case.
   • The order outlines the scope of the Auditor-Master's duties, including the specific issues to be examined.
2. Initial Review and Planning
   • The Auditor-Master receives and reviews the order of reference to understand the scope and requirements, and files an affidavit confirming there is no conflict with the Auditor-Master handling the case.
   • An initial status hearing with the parties will be scheduled to outline the process, gather initial information, and set timelines.
3. Collection of Documents and Information
   • The Auditor-Master requests relevant financial documents and information from the parties involved, such as bank statements, tax returns, financial statements, and other pertinent records.
   • Subpoenas may be issued if necessary to obtain documents from third parties.
4. Hearings and Trials
   • The Auditor-Master conducts hearings or trials with the parties and other relevant individuals to gather additional information and clarify details.
   • Expert consultations may be arranged if specialized knowledge is required.
5. Analysis
   • The Auditor-Master performs a detailed legal and/or financial analysis based on the collected documents and information.
   • This analysis may include valuing assets, calculating income, assessing liabilities, and determining financial discrepancies.
6. Drafting Findings and Recommendations
   • The Auditor-Master prepares a draft report setting forth the findings of fact, conclusions of law and recommendations based on the analysis of the investigation.
   • The draft report is shared with the parties for review and comment.
7. Addressing Feedback
   • The Auditor-Master may receive feedback from the parties and make any necessary adjustments to the report.
   • Additional information or clarification may be requested to address any concerns raised by the parties.
8. Final Report Preparation
   • The Auditor-Master finalizes the report, incorporating all necessary revisions and ensuring that it comprehensively addresses the issues outlined in the order of reference.
   • The report includes detailed findings, conclusions, and any recommended actions or remedies.
9. Filing the Report
   • The final report is filed with the court.
   • Copies of the report are provided to the parties involved.
10. Court Review and Further Proceedings
    • The court reviews the Auditor-Master's report and may schedule a hearing to discuss the findings and recommendations.
    • The court may adopt the report, modify it, or use it as a basis for further proceedings or orders.
11. Follow-Up and Compliance Monitoring
    • If the court issues orders based on the Auditor-Master's report, the Auditor-Master may have to monitor compliance with those orders.
    • Periodic follow-up reports may be required to ensure ongoing compliance and resolution of the issues.

Case Search

You can locate your hearing information through Superior Court's case search website, Portal.

INSTRUCTIONS FOR THE PUBLIC TO ACCESS REMOTE COURT HEARINGS

Computer (Laptop/Desktop):

You can join a hearing two ways using a computer:

1. Click on the Webex Direct URL link: https://dccourts.webex.com/meet/ctbaudmaster. This will take you directly to the page to join the remote hearing (you do not need to enter the Webex Meeting ID); or
2. Click on the WebEx Site URL link (https://dccourts.webex.com) and type the Webex Meeting ID number:
   • Hearing Room #1: 129 648 5606
   • Hearing Room #2: 2335 579 2481

If clicking on the link does not take you to the Webex page, open an internet browser (Google Chrome works best with WebEx). Then copy and paste, or type the URL link: https://dccourts.webex.com/meet/ctbaudmaster or https://dccourts.webex.com/meet/ctbaudmaster2.

Smartphone/Tablet or iPad:

Download the WebEx App in the App Store (the app is called: "Cisco Webex Meetings") and accept the terms. Click “Join Meeting.”

Hearing Room #1:
Enter the WebEx Meeting Number: 129 648 5606 or Webex Direct URL link: https://dccourts.webex.com/meet/ctbaudmaster – you can also copy and paste the meeting number (129 648 5606) or URL (https://dccourts.webex.com/meet/ctbaudmaster) directly in the app.

Hearing Room #2:
Enter the WebEx Meeting Number: 2335 579 2481 or Webex Direct URL link: https://dccourts.webex.com/meet/ctbaudmaster2 – you can also copy and paste the meeting number (2335 579 2481) or URL (https://dccourts.webex.com/meet/ctbaudmaster2) directly in the app.

Type your name and email address and click “Join.”

• You will be placed on hold until the courtroom clerk accepts you into the hearing – you will be in the WebEx “lobby.”
• You should be prepared to identify yourself to the courtroom clerk (For example, John Doe, Plaintiff)
• Make sure your microphone is muted before clicking “Join Meeting.”

Phone

If you are using your computer for sound and can’t hear, or the sound quality is bad, disconnect from the hearing by clicking the Leave button and join the hearing by phone.

1. Call the direct number (202-860-2110) or toll-free number (844-992-4726) - the direct number may require fees, depending on your phone provider.
2. Enter the WebEx Meeting ID number 129 648 5606, and then hit the # key twice.
3. Press *6 to mute your phone; You should be able to hear the proceedings in the courtroom.

If you have questions, contact the Office of the Auditor-Master at 202-626-3280.