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As you analyze each accounting, always remember that you are an advocate for the incompetent beneficiary – not the fiduciary. Your job is to ensure, by enforcing fiduciary accountability, that the fiduciary is complying with VA instructions and agreements, accounting for all income, utilizing VA benefits for the sole benefit of the beneficiary and his or her dependents, and conserving excess income in authorized investments or accounts that are properly registered. You must have a basic knowledge of accounting procedures and the ability to perform a thorough analysis so that you will be able to protect the estates of those who are unable to do so themselves. The contents of each accounting must be analyzed, comparing the entries with other available data in the PGF and VA payment records. Although each accounting is unique, your approach to the analysis will be systematic. Finally, your failure to thoroughly analyze accountings and take appropriate remedial action as necessary may result in a finding of negligence if the fiduciary misuses funds. At the end of this chapter, you will find a suggested checklist that identifies the necessary elements you must consider as you analyze each accounting. While not all elements will apply in each case, following this guide will ensure that you do not omit any essential elements. For instance, “Certification of Document” applies only in court-appointed cases. If you are reviewing a legal custodian’s accounting, this element is not applicable. While use of this checklist is not required, it is recommended that you use this job aid, or develop your own job aid that covers all key elements, to ensure you do not fail to address an essential area in your review.Continued on next page STYLEREF "Map Title" 14. Overview, Continued b. What will I find in this chapter?In this chapter, you will find the following topics: TopicTopic NameSee PageOverview3-1Preliminary Review of Accounting3-3Prepare for Analysis3-6Review Basic Elements3-7Analyze Expenditures3-16Analyze Commissions and Fees3-30Review Protection – General3-33Surety Bonds3-36Restricted or Blocked Accounts3-40Withdrawal Agreements3-42U. S. Savings Bonds3-47Review Investments3-48Federal Deposit Insurance Corporation (FDIC)3-57Review Fiduciary Arrangement3-60Overall Estate Administration3-62Review Amended Accountings3-64Notify the Fiduciary of Accounting Review Results3-65[Reserved]3-70Appendix AAccounting Analysis Checklist3-A-1 15. Preliminary Review of Accounting a. Completeness of AccountingAs soon as possible after receipt, quickly scan each accounting to ensure it is complete: Did the fiduciary sign the accounting? If the fiduciary is court-appointed, is his or her signature attested to? If attachments are referenced, were they received? Are pages missing? Incomplete accountings must be returned to the fiduciary and controlled as if not received. If a work process record was established, it must be cancelled. As an incomplete or unsigned accounting cannot be effectively analyzed, work credit is not appropriate. b. Accounting FormatIn court-appointed cases, the format will vary from state to state. Generally, accept the accounting in any format that is acceptable to the court. Federal fiduciaries must account on VA Form 27-4706b, Federal Fiduciary Account, unless they are also court-appointed. If a legal custodian is also court-appointed, accept the accounting filed with the court if an accounting is required. This situation should be rare as it is generally advisable to recognize the court appointment when a court-appointment exists, that individual or entity is recognized, and an accounting will be required. Whenever a fiduciary serves as payee for multiple beneficiaries, the accounting must include separate statements of income, expenses, and remaining funds for each beneficiary. c. Certification of DocumentIf the fiduciary is court appointed, the accounting must be filed with the court of jurisdiction and VA must receive a copy that has been certified as a true copy by the proper court official. This ensures that the document reviewed is the same as the one filed with the court.Continued on next page STYLEREF "Map Title" 15. Preliminary Review of Accounting, Continued STYLEREF "Block Label" c. Certification of Document (continued)It is acceptable to do your analysis before the accounting is filed with the court, provided you request a certified copy once the accounting is filed. In this case, you must establish an appropriate control to ensure the certified document is received. Be sure to annotate the PGF with your actions. Note: If you receive the accounting directly from the court; you may certify the accounting in lieu of obtaining a court-certified copy. d. Accounting PeriodYou must ensure that the fiduciary’s accounting covers the appropriate accounting period. Refer to the following chart to determine the correct accounting period. If you are reviewing a …the Beginning date should be the…and the ending date should be the date established by the …court fiduciary’s first accountingdate established by the court court.federal fiduciary’s first accountingdate established by the Field Examinerfield examiner.subsequent accounting – court fiduciariesday following the ending date of the prior accountingcourt.subsequent accounting – federal fiduciariesday following the ending date of the prior accountingfield examiner or the LIE. If the beginning date is other than that identified in the chart above, and you are reviewing a first accounting, you must determine if the date is appropriate. There may be some acceptable deviation. For instance, if the fiduciary is a legal custodian who was certified by VA on January 13, the Field Examiner may have set the accounting period for the period January 13 through January 12 of the succeeding year. If, however, the fiduciary did not receive the first payment until March 1, you may allow the fiduciary to begin the accounting on March 1; the ending date however should remain January 12. If you advance the accounting date, you are allowing the fiduciary to control the accounting period.Continued on next page STYLEREF "Map Title" 15. Preliminary Review of Accounting, Continued STYLEREF "Block Label" d. Accounting Period (continued)If the ending date is other than that shown in the chart above, you may review the accounting and notify the fiduciary of the discrepancy upon completion of your review, including appropriate begin and end dates for the next accounting. In these instances, you will need to use discretion in determining the next accounting period. Consider the following examples: If the current accounting was to end February 12 of the following year but the fiduciary ended the accounting December 31 of the current year, calling the accounting on the originally scheduled due date would result in a 1 ½ month accounting (December 31 through February 12). Schedule the accounting for February 12 of the following year and instruct the fiduciary that the next accounting will cover 13 ½ months because the current accounting was filed early. If, on the other hand, the accounting was to end October 15 but the fiduciary ended the accounting on December 31. Retain October 15 as the ending date for the next accounting. Instruct the fiduciary that the next accounting will cover only 9 ½ months because the current accounting was filed early. Finally, if a federal fiduciary accounting raises concern about the fiduciary’s ability to serve (for reasons other than mismanagement of funds) and you have counseled the fiduciary about proper accounting procedures; you may choose to call the next accounting for a shorter period. Use of a shorter accounting period will enable you to determine if the fiduciary is able to complete a proper accounting and comply with VA instructions. If the fiduciary is unable to properly account, you must request a successor fiduciary. Reference: For other considerations if a fiduciary requests a change in the accounting period, see Chapter 2, 8.b, of this Program Guide. 16. Prepare for Analysis a. Supporting DocumentsPrior to beginning your analysis, you must thoroughly review the PGF. Review the most recent field examination report to get a sense of the beneficiary’s overall situation, as this information will be key to your analysis of expenditures. This document should also provide key information about the beneficiary’s other income, as well as authorized expenditures. Review correspondence to identify any changes to agreed-upon allowances. In court cases, review any court orders authorizing allowances, conservator or attorney fees, etc. that may have been filed since the last review. Review VA Form 21-4707, Estate Summary, for a record of authorized allowances, known income information, estate balances, real estate holdings, and dependent information. b. VA Payment RecordsIt is recommended that you print payment records covering the accounting period. You will need this information to validate VA receipts reported by the fiduciary. Remember that VA payments are not necessarily limited to recurrent monthly disability or death payments. Look also for retroactive adjustment payments (e.g., unreimbursed medical expenses) clothing allowances, automobile grant, specially adapted housing grant, education benefits, subsistence allowance, and insurance payments. 17. Review Basic Elements a. Validate Beginning BalanceThere must be continuity with any prior accounting. Compare the beginning balance with the prior accounting ending balance to ensure that it is the same. Any discrepancy must be fully explained, reconciled, and documented. Significant disparities will require the fiduciary amend the accounting. If previously reported funds are no longer shown on the accounting, you must determine disposition. The fiduciary may have redeemed them and used the funds to purchase other assets without showing the transaction in the accounting. You must resolve these questions to ensure all funds, to include interest paid at redemption, are accounted for. Refer to the following chart to determine the beginning balance if you are reviewing a first accounting: If the fiduciary is …The beginning balance will be …court-appointedthe balance reported in the inventory filed with the court.a federal fiduciarythe balance verified by the field examiner at the time of certification. b. Review of Fiduciary’s Management of all FundsYou must review a fiduciary’s management of all funds handled by the fiduciary, to the maximum extent possible. VA involvement in the supervision of non-VA funds provides for a complete picture of the entire estate to ensure: entitlements are maximized, VA funds are utilized appropriately, and all funds are protected. Generally, a court-appointed fiduciary is responsible for all funds received from all sources. Unless specifically excluded by court order, you must ask a court-appointed fiduciary to account for all funds managed by him or her. You must request federal fiduciaries to account for all funds they manage as agreed upon at the time of the fiduciary’s appointment. While VA cannot force a federal fiduciary to do so, this information is necessary to get a complete picture of the entire estate to ensure full protection of the estate and proper use of VA funds. Continued on next page 17. Review Basic Elements, Continued c. Verify IncomeYou must, to the extent possible, verify the accuracy of all income reported. VA benefits paid will be a matter of fact. Do not rely solely on copies of current awards filed in the PGF, to validate VA benefits paid. Access VA payment records to verify payments as any retroactive payments, clothing allowances, or other irregular payments will not be easily identifiable from award documents. VA also has access to Social Security payment records that will allow you to verify the payee for these benefits, as well as the amount of the benefit. As SSA information available will not include any offsets for debts, etc., review benefits reported in relation to available information and question any obvious disparity. Absent any information to put the fiduciary’s response in question, accept their explanation, fully documenting the PGF. If the previous accounting showed investments in interest-bearing accounts, ensure interest is reported. Compare the interest entry with the certificate of balance on deposit or other supporting documents. Information pertaining to any other income should be included in field examination reports. Again, you will not have precise dollar amounts paid. Review the fiduciary’s report to ensure the income is reported and that the amounts are in line with those reported by the field examiner. Question any obvious disparity, fully documenting the PGF. d. Income changesIf a type of income reported in prior accountings is not reflected in the current account, you must request clarification. This information is necessary to determine if VA entitlement is affected and whether demands on VA funds are necessary and reasonable. This information may be obtained by telephone or letter with information obtained documented in the PGF by completion of VA Form 119, Report of Contact, entry on VA Form 21-3045, Estate Action Record, correspondence to/from the fiduciary, or other appropriate means.Continued on next page 17. Review Basic Elements, Continued d. Income changes (continued)Be alert to any red flags that might reflect inappropriate fiduciary activity. An entry entitled “loan repayment” indicates the fiduciary had made a loan from the beneficiary’s estate – a practice generally discouraged by the court unless authorized and never authorized in federal fiduciary cases. Refer such issues to the Fiduciary Activity Supervisor to determine if a misuse investigation is warranted. e. Double Entry Accounting ProceduresMany fiduciaries, in particular corporate fiduciaries, use double entry accounting procedures. These accountings will require two entries be made to balance out every transaction; e.g., in order to spend money, the money must first be reflected as income or an asset somewhere in the accounting. This can be confusing particularly when reviewing a bank accounting with three running balances: income, principal, and investments. To put income into investments, the funds may have to be shown as expended from the income category, credited to the principal category, then expended (normally at a later date) from the principal category, and credited to the asset (investment) column. DescriptionIncome CashPrincipal CashInvestmentsDisability Payment2,500Transfer to Savings- 1,500+ 1,500Purchase Savings Bond- 1,500+ 1,500 Note: The gray cells represent transfer of funds between accounts. The figures do not represent actual income or expenditure of funds.Continued on next page 17. Review Basic Elements, Continued e. Double Entry Accounting Procedures (continued)In a similar fashion, when money is needed to meet an expense, it must be moved to the cash column (checking account). Expenditure may be required from either the principal column (savings account) or asset column (investment) and will appear as a credit in the income cash column. DescriptionIncome CashPrincipal CashInvestmentsBalance1,2005,000120,000Transfer - Investment to Income Cash+ 2,000- 2,000Rent1,500Incidental Allowance500Transfer - Principal Cash to Income Cash+ 2,000- 2,000Medical Payment1,500Balance7003,000118,000 Note: The gray cells represent transfer of funds between accounts. The figures do not represent actual income or expenditure of funds. Income transactions that are on paper only must be watched carefully to insure that commissions are paid only on actual income and/or disbursements. Enter only actual income and actual expenditures on VA Form 21-4707, Estate Summary. Do not include transfers of funds between accounts (i.e. principal to cash, or investment to cash). f. Mathematical AccuracyCheck all calculations to ensure that the accounting figures balance. Question any discrepancy to identify the reason. Note simple accounting errors, such as errors in addition or transposition of numbers. You need take no objection to these errors if, when corrected, the ending balance agrees with the verified balance remaining in the estate at the end of the accounting period. You must, however, inform the fiduciary of the discrepancy, and advise the fiduciary that he or she must either correct these errors on the next accounting, or amend the current accounting.Continued on next page 17. Review Basic Elements, Continued f. Mathematical Accuracy (continued)If you are unable to determine the reason for errors identified in this validation process, you must ask the fiduciary to identify the discrepancy and amend the accounting. Court cases may require Regional Counsel assistance. Check all calculations to ensure that the accounting figures balance. Question any discrepancy to identify the reason. Note simple accounting errors, such as errors in addition or transposition of numbers. You need take no objection to these errors if, when corrected, the ending balance agrees with the verified balance remaining in the estate at the end of the accounting period. You must, however, inform the fiduciary of the discrepancy, and advise the fiduciary that he or she must either correct these errors on the next accounting, or amend the current accounting. If you are unable to determine the reason for errors identified in this validation process, you must ask the fiduciary to identify the discrepancy and amend the accounting. Court cases may require Regional Counsel assistance. g. Verification of Estate BalancesYour verification of estate balance is two-fold. Are investments properly registered? Are all balances verified? Unless the fiduciary is a corporate fiduciary, you must ensure that all funds are verified at the end of the accounting period. If there is cash remaining at the end of the accounting period, it will most likely be in a bank or other savings institution. There should be a certificate of balance on deposit showing the amount of money in any checking and/or savings account, as of the ending date of the accounting. In addition to the account balance, this certificate must also contain the account registration and interest paid since the date of the prior accounting. Continued on next page 17. Review Basic Elements, Continued h. Verification of Estate Balances: Account RegistrationInvestments by Legal Custodians, as well as the registration of these accounts, are strictly limited by regulation. The following chart identifies the only allowable investments and associated registration requirements: InvestmentRegistrationU. S. Savings Bonds[Beneficiary’s Name], [Social Security Number], under custodianship by designation of VAAny checking or savings accounts that are state or federally insured[Beneficiary’s Name], by [Legal Custodian’s Name], Federal FiduciaryIrrevocable Pre-need Burial Plan or Burial InsuranceAlthough not specified by regulation, VA policy requires that any VA benefit invested in a pre-need burial plan be registered as follows: [Name of Beneficiary], payable on death to [Service Provider] Investments by court-appointed fiduciaries must reflect ownership of the asset as well as the fiduciary relationship. Examples of acceptable registrations include but are not limited to accounts as “Conservator of,” “Trustee for,” “Guardian of,” “Representative Payee, or “Committee of.” Accounts established as joint accounts, payable on death accounts, or the name of the fiduciary only, are examples of unacceptable registrations. The registration must clearly identify ownership as well as the fiduciary relationship. i. Verification of Estate Balances: FormatRequest the fiduciary use VA Form 21-4718a, Certificate of Balance on Deposit and Authorization to Disclose Financial Records, for this purpose as this form, when signed by the fiduciary, allows you to request independent verification of the document if it contains questionable entries. Continued on next page 17. Review Basic Elements, Continued i. Verification of Estate Balances: Format (continued)It is essential that you understand that VA cannot force the fiduciary to sign this authorization and that the fiduciary’s refusal to sign cannot be used as a basis for removal. It should, however, be treated as a “red flag” if there are other indicators the fiduciary may not be performing satisfactorily. If the fiduciary chooses to furnish certification in another format, it must be signed and authenticated by the financial institution holding the deposits. The only exceptions are an original, unaltered bank statement or original, unaltered, signed letter from the financial institution. To be acceptable, these documents must contain sufficient information to verify the deposits, registration, and earnings. If the fiduciary furnishes an original bank statement and requests its return, you may: review the document for authenticity, photocopy the document, and certify it as a true copy of the original document. j. Verification of Estate Balance: Required ElementsAn acceptable verification of deposit must verify funds as of the ending date of the accounting period and must include the following: signature and title of certifying official, financial institution’s official stamp or seal identity of the fiduciary, identity and claim number of the beneficiary, name and address of the financial institution where funds are held, date of balance verified, type of account, account number, depositor account title, balance, interest earned as of verification date, and current interest rate. .Continued on next page 17. Review Basic Elements, Continued k. Verification of Estate Balance: Savings BondsIf the federal fiduciary purchases U. S. Savings Bonds with VA benefits, you must obtain a copy of each bond for retention in the PGF. Review these documents to ensure they are properly registered. You need not obtain additional photocopies of these bonds with each accounting, since the fiduciary will not be able to negotiate them without VA authorization if properly registered. You must, however, obtain copies of any new bonds purchased since the last accounting. l. Verification of Estate Balance: SecuritiesCourt-appointed fiduciaries that invest estate funds in securities must present evidence of the securities to the court. The court must confirm that the securities have been exhibited, oftentimes by a stamp or annotation on the accounting. VA Form 21-4709, Certificate as to Securities, may be furnished for this purpose. m. Verification of Estate Balance: Comparison with Prior InformationCompare investments with those reported in the inventory or last accounting. Compare account numbers, savings bond numbers, certificate of deposit or treasury note numbers, etc. If the current investments are different, you must determine if prior investments were liquidated and, if so, ensure that the fiduciary reported any interest paid. You must resolve any discrepancy between a verification of balance or certificate of securities and figures reported in an accounting. n. Verification of Estate Balance: Unacceptable VerificationRefer any questions as to the existence of funds that cannot be resolved or the legality of investments to the Regional Counsel.Continued on next page 17. Review Basic Elements, Continued o. Review of Checking Account BalanceIt is generally acceptable for a fiduciary to maintain a checking account balance sufficient to meet 2 – 4 months of ordinary living expenses, depending upon the beneficiary’s needs. Request the fiduciary to invest funds surplus to the beneficiary’s immediate needs if the balance is excessive when requested fees have been paid, and no large expenditures are planned. 18. Analyze Expenditures a. Consider expenditures from all fundsGenerally, consider VA funds spent first to meet the beneficiary’s needs. This presumption as to use, however, can be made only if it will not limit VA’s ability to intervene in cases of fiduciary misconduct. It is, therefore, necessary to review the fiduciary’s management of all funds managed by the fiduciary. You must develop a complete picture of the beneficiary’s financial situation to include: income from all sources, property holdings and associated liens, outstanding unsecured debts (balances, payments, date incurred, term, etc), identity and needs of dependents, amounts contributed to family expenses by dependents, amounts contributed to household expenses by other members of the household, monthly maintenance costs (items and average expenses), and anticipated changes in income or expenses. If you review an accounting that verifies all VA income was spent for the benefit of the beneficiary and his or her recognized dependents, but other source funds have been misused, you must make an appropriate referral. If a federal fiduciary reports only VA income and you know that they are payee for other source funds, you must request that they amend their accounting to reflect all income and funds. The fiduciary’s refusal to do so will be treated as a “red flag” indicator that there may be problems. You will need to closely scrutinize all information available for signs of inappropriate fiduciary conduct. b. Fiduciary dutyThe fiduciary has a duty to justify, upon request, all claims for expenditures appearing in his or her accounting. c. Analyze all ExpendituresYou must review every expenditure to ensure that it is appropriate. Expenditures must be for the benefit of the beneficiary and his or her recognized dependents. Question any item that is not supported by documentation in the PGF. This is where your initial review of supporting documentation will be invaluable. Continued on next page 18. Analyze Expenditures, Continued d. Preliminary Review of PGFWithout a preliminary review of the file, you will find yourself making numerous “mini” reviews of the file to validate every expense. Consider the following. You are reviewing an accounting that reveals expenditures for rent and utilities, auto payments, car repairs, gasoline, auto insurance, payments to Bowl-A-Thon for equipment rental, Sports Illustrated Magazine subscription, tickets to various sporting events, veterinary bills and pet supplies. Because you have not reviewed the PGF prior to attempting your analysis, you must review the PGF to determine if the beneficiary drives, owns a car, is social, has hobbies, has a pet, and what his living arrangements are. You will likely find yourself referring back to the PGF numerous times during the analysis searching for information in a piecemeal fashion. Now, consider the same situation, however, this time, you conducted a preliminary review of the PGF, before beginning your analysis. Your review reveals that the beneficiary is a sociable individual who resides in a VAMC residential care home, enjoys driving his own automobile, bowling with friends, reading sports magazines, attending sporting events, and caring for a pet canary. Because of your preliminary review, you immediately know that the only questionable expenditures are for rent and utilities since the veteran resides in a VAMC residential care home. Your review will be much more orderly and systematic and likely require considerably less time to complete. This is just one example crafted to reinforce the benefit of using a systematic approach to the accounting analysis process. The potential scenarios are endless!Continued on next page 18. Analyze Expenditures, Continued e. Expenditures: Maintenance Pay particular attention to maintenance costs. Appropriate charges will depend on the beneficiary’s individual and unique circumstances. Refer to the following table as a guide in review of allowances: If the beneficiary resides …Allowable expenses may include …alone (or with dependents) in his/her own residenceall ordinary household expenses to include mortgage payments (if applicable), utilities, home maintenance, real estate taxes, food and insurance.alone (or with dependents) in a rental residencerent, utilities and foodin a shared residence with non-dependent(s)a proportionate share of rent, utilities and food*.in a board and care homeroom and board only.in an institutionmonthly charge for care. *When non-dependents reside in the beneficiary’s home, review the PGF (to include recent field examination reports) to determine their contributions to household expense or non-monetary services furnished in lieu of monetary contributions. As you review the accounting, your review must include validation that these agreements are being met. Question any conflicting information. For instance, if the field examiner states in field examination reports that the veteran’s adult sister resides with the veteran and shares expenses, the accounting should reflect this information. Following are some potential scenarios; the possibilities are endless. The veteran pays the utilities every other month. The sister pays the veteran for her share monthly. If this is the case, her payments should be shown as a receipt. If it is not, ask questions. The veteran pays one half of the expense each month with the sister paying the other. Compare the actual expense with the amount the field examiner stated was an average utility cost; the veteran’s share should be approximately one half. If it is not, ask for copies of utility bills or other verification. Ask questions whenever reported expenditures do not agree with the situation described in field examination reports and documents in the PGF. If you must question an item, always document your findings.Continued on next page 18. Analyze Expenditures, Continued e. Expenditures: Maintenance (continued)If a regular, recurring amount has been authorized for maintenance or care of the beneficiary, you need not request a detailed breakdown as to how the funds were used; you need only ensure charges do not exceed the authorized amount without supporting documentation, and additional expenditures are not reported to cover cost of items included in the maintenance allowance (i.e. room and board includes meals, however, the fiduciary reports a grocery allowance). Review any unauthorized changes for possible change in status of the beneficiary (need for housebound or aid and attendance, dependency change, etc.). Are allowances insufficient to meet the beneficiary’s needs? Are allowances now excessive in light of changed circumstances? Are there improper disbursements? Review any abrupt changes in amounts of disbursements for possible changes in status of the beneficiary (i.e. new charges for attendant care or incontinent supplies may indicate entitlement to A&A or HB benefits) indications that currently authorized allowances are no longer sufficient, or indications that disbursements are improper. f. Expenditures: Incidental AllowanceReview incidental allowances reported to ensure they are commensurate with amounts authorized by the field examiner or approved by court order. Request clarification of any allowances that are significantly different from those authorized. Consider the appropriateness of current allowances in light of the beneficiary’s situation and other irregular disbursements reported. If allowances are distributed as authorized but frequent additional distributions are made to cover items included in the established allowance, consider increasing the allowance to alleviate the beneficiary’s constantly having to request additional funds. Document the PGF and flag the prior field exam report appropriately so that the field examiner will be aware of any changes at the time of the next field examination.Continued on next page 18. Analyze Expenditures, Continued f. Expenditures: Incidental Allowance (continued)If, on the other hand, the fiduciary is not able to satisfactorily support the additional distributions, instruct him or her to discontinue the additional payments. Request an unscheduled field examination if the fiduciary indicates an unwillingness to do so, or indicates s/he does so because of intimidation by the beneficiary. g. Expenditures: Entertainment ExpensesExpenditure for development of a hobby is allowed if it gives the beneficiary something constructive to focus attention away from his or her disability. Review entertainment expenses in relation to the beneficiary’s abilities, interests and limitations as documented in field examination reports. Question any item that seems inappropriate or unusual in light of the beneficiary’s circumstances and document your findings. h. Expenditures: Medical Insurance CoverageMedical coverage is generally regarded as necessary protection and related insurance premiums are considered an allowable expense instead of an investment. Note that, although you can approve these expenses, this does not alleviate your responsibility to ensure the fiduciary is aware of entitlement to government (i.e. VA, Tricare, Champ-VA) medical care where applicable. i. Expenditures: Verification of Support PaymentsIf an accounting reveals support payments, you must determine if those payments are appropriate based on the beneficiary’s unique situation. Is an apportionment also being made? If so, any support payments being made by the fiduciary may result in duplicate payments. If the support payments are reported for support of someone other than the beneficiary is the individual (or individuals) recognized by VA as a dependent? If not, determine if their relationship is such that additional benefits may be paid for them and solicit an application if appropriate.Continued on next page 18. Analyze Expenditures, Continued i. Expenditures: Verification of Support Payments (continued)Does this accounting reflect that support payments to a dependent that were reported in prior accountings and/or field examination reports have stopped? This may be an indication that the dependent has married, dropped out of school, is deceased, etc. Question any discrepancies, document the PGF with information obtained, and take any action appropriate to the situation. j. Expenditures: Exemption of VA Benefits from Claims of Creditors and TaxationIt has been the policy of Congress to exempt veterans’ benefits from claims of creditors as well as taxation. This policy is expressed in 38 U.S.C. 3101. The Internal Revenue Service is the only statutory exception to this rule. As an LIE, you must be alert to expenditures for payment of judgments against the veteran, for creditors’ claims or as a result of invalid contracts entered into by the ward prior to, or after, the appointment of a court-appointed fiduciary. VA benefits are intended for the beneficiary’s current support and maintenance and are not subject to seizure, levy, or execution. Federal and most state laws protect these funds. k. Expenditures: Repayment of Old Debts, Loans, Judgments, etc.Any payment of old debts, loans, judgments, etc, should be called to the attention of the Regional Counsel. In some instances, incompetent beneficiaries are inclined to borrow money at excessive rates of interest. No legal liability may exist for repayment from the estate, and claimed disbursements for such purposes must be justified on the basis of advantage to the ward. Generally, a court finding of incompetence removes the ward’s ability to legally contract. Refer any case cases involving litigation affecting the estate of a beneficiary under legal disability to the Regional Counsel for appropriate action. Continued on next page 18. Analyze Expenditures, Continued k. Expenditures: Repayment of Old Debts, Loans, Judgments, etc. (continued)The issue of old debts becomes more problematic with federal fiduciaries. Any court appointment of a fiduciary becomes a matter of public record. While the exemption from claims of creditors applies to VA benefits, regardless of any court appointment, or lack of court appointment, incompetence by VA rating is not a matter of public record. As a result, it is very easy for this beneficiary to enter into contracts. These issues will generally come to your attention when the fiduciary contacts you for authorization to pay a debt or reports the payments in an accounting. You must closely scrutinize any such requests to determine any advantage to the ward. When a beneficiary, incompetent by VA rating only, frequently enters into such contracts, it may be advisable to recommend court appointment. A court appointment may be the least restrictive method of payment that will adequately protect the individual’s income and funds. As an LIE, it is your responsibility to initiate such action when warranted. l. Expenditures: Credit Cards or Revolving Loan PaymentsGenerally, revolving loans such as credit cards and open-ended loans are inappropriate. Allowing an incompetent beneficiary to utilize a credit card that the fiduciary will ultimately be required to repay defeats the purpose of recognizing a fiduciary. The nature of expenditures made by credit card cannot be determined without review of account statements and actual receipts. For this reason, it is generally inappropriate for a fiduciary to utilize a credit card for purchases, as you will be unable to determine what it was used for. Any expenditure from an estate by a fiduciary should be by check or money order, payable to the individual supplier of goods, to facilitate identification of items or services purchased. Continued on next page 18. Analyze Expenditures, Continued l. Expenditures: Credit Cards or Revolving Loan Payments (continued)When an accounting reveals credit card or other revolving loan payments, you must determine who made the charges and for what purpose. If authorization has been given to pay off existing debts, request copies of statements to verify that balances are being paid off and new charges are not being made. If you find that new charges are being made, you must determine if it is to the beneficiary’s advantage to repay those charges, and instruct the fiduciary to close the accounts to future charges and repay the existing balances only. Note: This action may require an unscheduled field examination for the purpose of thoroughly reviewing all allowances. If the beneficiary has been accustomed to charging items in addition to any personal and incidental allowance received, those allowances may be inadequate once the credit card is no longer available. m. Expenditures: Disbursement to “Cash”Disbursements to cash, other than funds disbursed to the beneficiary for authorized personal allowances, are inappropriate. Cash disbursements provide nothing to support how funds were used and can be a “red flag” indicator of fiduciary misuse. Take the following actions when an accounting reveals disbursements to cash. Request that the fiduciary furnish a complete explanation, as well as receipts or other verification to support claimed expenditures. Advise the fiduciary in writing that cash disbursements are inappropriate, and instruct the fiduciary to discontinue cash disbursements and to make future purchases by check or money order to facilitate accountability. STYLEREF "Map Title" 18. Analyze Expenditures, Continued n. Expenditures: Missing ExpensesBe alert to expenditures that are missing. Following are but a few examples. The potential scenarios are endless. If the fiduciary is bonded, you should see payments for bond premiums. Lack of this payment may indicate that the bond has lapsed and funds are no longer protected. If the beneficiary resides in a residence s/he owns, you should see payments for real estate taxes. Again, lack of this expense may indicate a lien against the property that puts the beneficiary’s investment at risk. Cessation of support payments to a dependent may indicate the individual is deceased and must be removed from the beneficiary’s award. o. Expenditures: Unusual or Sizeable PurchasesUnusual charges for clothing, medical attention, travel, expensive electronics, etc., will require further examination if not previously authorized. If there is no indication that immediate action is warranted, flag all sizable special purchases appearing on the accounting and request the field examiner verify possession of the items during the next regularly scheduled field examination. If you have reason to suspect the purchase was not for the beneficiary, request an unscheduled field examination to determine appropriateness of the purchase and possession of the item. In this case, you must withhold approval of the accounting pending results of the field examination. In court cases, request Regional Counsel intervention to ensure any court approval is withheld pending completion of your review.Continued on next page STYLEREF "Map Title" 18. Analyze Expenditures, Continued p. Expenditures: Other UnsupportedUse your best judgment to question every expense. Question the basis for any disbursement for which you find no supporting documentation in the PGF. Question any disbursement that appears to be out of the ordinary or unusual, such as: a loan from estate funds, purchase of a new vehicle or other luxury item, real estate transaction (purchase or sale), bank overdraft or return check fees, vacations, disbursements to cash, or payments to unknown individuals for unknown purposes. Always ensure that you document your findings. q. Expenditures: Burial PaymentsFully develop any reported burial expenses. Burial expenses for which the ward is not legally liable are subject to objection. Even where liability exists, you must determine if the amount charged is reasonable. Consider the beneficiary’s contributory obligation. r. Expenditures: Transactions between Fiduciary and BeneficiaryYou must carefully review all transactions between a fiduciary and beneficiary. Refer any perceived self-dealing by the fiduciary to the Fiduciary Supervisor for consideration of possible misuse and appropriate referral. Examples of actions that might indicate self-dealing include action by a fiduciary to sell personal property to the beneficiary. purchase personal property from the beneficiary. borrow money from the beneficiary’s estate. loan money from the beneficiary’s estate. s. Expenditures: Purpose of Expense UnclearIf the purpose of any expenditure is unclear, contact the fiduciary for clarification and annotate the accounting with the results of your inquiry.Continued on next page STYLEREF "Map Title" 18. Analyze Expenditures, Continued STYLEREF "Block Label" s. Expenditures: Purpose of Expense Unclear (continued)Question any seemingly inappropriate expenditure, such as purchase of an automobile for an unlicensed beneficiary, lawn mower purchased for an apartment dweller, room and board payments for a beneficiary hospitalized or otherwise maintained at VA expense may indicate inappropriate charges, or charges for gasoline, auto repairs, or other expenses incidental to vehicle ownership may indicate an unauthorized purchase or operation of an automobile with possible personal liability. t. Expenditures: Indicators of Changed EntitlementIn addition to review of expenditures for appropriateness, always be alert to any expenses that may indicate a change in the beneficiary’s current or potential entitlement and take appropriate action to effect any necessary adjustment. Following are but a few examples. Payment of medical or pharmacy bills might indicate the fiduciary and/or beneficiary is unaware of fee-basis medical care or mail order pharmacy procedures, CHAMPVA benefits, etc. Are there expenses identified as being for the benefit of a spouse? Does VA recognize the spouse? Are there expenses related to marriage of a dependent child? Are there disbursements for funeral expenses indicating possible death of a dependent? Is the estate decreasing due to increased expenses for the beneficiaries care? Is housebound or aid and attendance indicated? Is increased compensation indicated? Are unreimbursed medical expenses claimed in pension cases? If beneficiary is receiving improved pension or parent’s DIC, and maximum VA benefit is not being paid, were expenses reported on EVR/VA Form 21-8416 for increased VA benefit? u. Expenditures: MinorsReview of accountings for minors presents unique considerations. VA benefits are generally authorized for support of the minor only when the person legally responsible for the child’s support is financially unable to do so.Continued on next page STYLEREF "Map Title" 18. Analyze Expenditures, Continued STYLEREF "Block Label" u. Expenditures: Minors (continued)The initial appointment field examination report should clearly state who is responsible, by law, for the child’s support. If this information is not of record, you must develop as necessary to resolve any question of legal responsibility for support before allowing maintenance expenses from a minor’s estate. This may include actions such as requesting an unscheduled field examination, or contacting the fiduciary to request pertinent documents. Court orders for support, adoption proceedings, maintenance agreements, etc., may entitle the minor to money from sources outside the estate. Carefully examine all expenses reported in the accounting for articles or services generally borne by the person legally liable for the child’s support (i.e. educations expenses, clothing, medical expenses, etc.). These expenses, when unjustified, will result in an inappropriate use of the minor’s estate. Finally, take a liberal approach to expenditure of a minor’s funds to meet the child’s educational and medical needs when the custodian is not financially responsible for the minor. If expenditure is made in these cases for maintenance, ask questions such as the following to assure the child is not being exploited. What is the total monthly household income? What are the total monthly household expenses? Does the proposed allowance bear a reasonable relationship to the beneficiary’s share of household expenditures? If not, you must fully support approval of the allowance. Is the proposed allowance consistent with the social and economic circumstances of the minor and his or her family unit?Continued on next page STYLEREF "Map Title" 18. Analyze Expenditures, Continued v. Expenditures: Overall ReviewTake an overall picture of the beneficiary’s unique circumstances and compare it with information contained in the fiduciary’s accounting to identify changes that may warrant a reevaluation. Frequent requests for funds to cover the costs of trips for an individual previously described as a “loner” may indicate an improvement in the beneficiary’s mental condition and social adjustment, or deterioration in the beneficiary’s mental condition causing him or her to become unstable. Request an unscheduled field examination as indicated. Your attentiveness to these indicators may serve to help stabilize a situation before it gets out-of-hand. By ensuring that you complete your initial review of the PGF before you begin your analysis, you will have a clear picture of the beneficiary’s obligations and be able to more easily identify missing items, as well as questionable or inappropriate items. w. Verification of ExpensesIf your analysis reveals questionable expenses, or expenses that differ substantially from those itemized in the field examination report, request the fiduciary furnish documentation to support any expenditure in question. This verification may be in the form of receipts, invoices, check stubs, bank statements, etc. x. Expenditures: Supporting DocumentsIf a court accounting contains items designated as “per court order dated xx/xx/xx, $xxx.xx spent for xxx,” ensure the quoted court order did in fact authorize that expenditure and the PGF contains a copy of the order. If there is no record of the court order, obtain a copy prior to approval of the accounting and request Regional Counsel intervention if VA did not receive the requisite notice of the petition for expenditure and it is for an item considered to be inappropriate. Any deviation in expenditures reported by a federal fiduciary from those authorized and agreed upon during the initial appointment or fiduciary beneficiary field examination must be explained. Continued on next page STYLEREF "Map Title" 18. Analyze Expenditures, Continued y. Expenditures: Documentation RequirementsBe sure to fully document the PGF with any information gleaned to support questionable items. Any clarifying information obtained from any source must be documented. It is generally preferred that clarifying information, if not resolved through correspondence, be documented on VA Form 119, Report of Contact, and filed with the respective accounting. Annotations clearly written in the margin of an accounting document and identified by the signature and title of the reviewer, as well as the entry date, are appropriate for brief notes only. Do not change figures or otherwise modify entries in any fashion as to do so will degrade the integrity of the document. 19. Analyze Commissions and Fees a. Review Federal Fiduciary CommissionsFederal fiduciary commissions are strictly limited by regulation and may not, under any circumstances, exceed 4% of the beneficiary’s VA benefit payments for a calendar year. Commissions may not be taken on VA funds transferred from one fiduciary to another. Unlike a court-appointed fiduciary commission or fee, a federal fiduciary cannot be allowed additional commission based on extraordinary services. Out-of-pocket expenses paid to a third party for goods or services may be reimbursed if supported by receipts or other documentation. The VSCM, or designee, must have authorized any commission prior to the fee being paid. A fully executed VA Form 21-0520, Certificate of Commissions Approval, must be filed in the PGF. You must ensure that any federal fiduciary commission reported in an accounting was properly authorized, and does not exceed the amount authorized. References: For additional information on federal fiduciary commissions, see 38 C.F.R. 13.64 and Fiduciary Program manual b. Review Court-Appointed Fiduciary FeesState law governs the rate of commission payable to a court-appointed fiduciary. You must review any commission requested (or paid) to ensure that it is commensurate with what is generally acceptable in your jurisdiction; request your Regional Counsel provide guidance in this area if needed. If the fiduciary requests a fee that is excessive by local standards, informally request that s/he reduce the fee or show extraordinary services which justify the request. Fiduciaries should generally be able to provide time logs or similar evidence to support extraordinary services rendered. If the fiduciary refuses to reduce the commission, and is unable to furnish evidence of extraordinary services to justify his or her claim, refer the case to Regional Counsel for formal objection.Continued on next page STYLEREF "Map Title" 19. Analyze Commissions and Fees, Continued c. Review Court-appointed Fiduciary’s Claim for Extraordinary ServicesExtraordinary services must be specifically requested and documented by the fiduciary. When a court-appointed fiduciary requests compensation for extraordinary service, you must determine whether the services performed exceed the ordinary duties for which commissions are allowed. If you are uncertain, request Regional Counsel guidance. If you determine the services are beyond the scope of those duties generally expected of a court-appointed fiduciary, you need not object to reasonable compensation. If the extraordinary services claimed consist of duties generally expected of a court-appointed fiduciary in your jurisdiction, inform the fiduciary of this determination and request the fees be reduced. If the fiduciary persists in the claim, refer the matter to Regional Counsel for formal objection. d. Review Attorney FeesGenerally, attorney fees will not be involved in federal fiduciary cases unless VA has requested a federal fiduciary to seek court appointment, or necessary to defend the beneficiary in civil or criminal matters. Your Regional Counsel should be able to provide guidance on reasonableness of attorney fees attendant to services relating to the court-appointment. These services will generally include petitioning the court for expenditures, and preparation and presentation of accountings. It is essential that you develop a basic understanding of what is acceptable within your jurisdiction so that you refer only those matters that require a legal determination, or legal action, to your Regional Counsel. For instance, in some jurisdictions, the preparation and presentation of an accounting is considered part of the ordinary duty of a court-appointed fiduciary. In theses cases, if the fiduciary employs an attorney to prepare and present the accounting, additional charges may not be made against the estate. On the other hand, some jurisdictions require that an attorney represent the court-appointed fiduciary in all proceedings. In these areas, the attorney’s reasonable fee is a proper charge against the estate.Continued on next page STYLEREF "Map Title" 19. Analyze Commissions and Fees, Continued STYLEREF "Block Label" d. Review Attorney Fees (continued)Whenever an attorney is needed to represent the beneficiary in civil or criminal litigation, the fiduciary should obtain an estimate of charges for approval. Again, ask your Regional Counsel for guidance if you have questions about reasonableness of fees requested or whether court authority is required in court cases. e. Unnecessary Attorney ServicesYour Regional Counsel should provide you with information as to what constitutes reasonable fees for particular services attendant to a court-appointment. Based upon that information, you may approve any fee request falling within those guidelines without Regional Counsel review. You must be alert to detect and refer any requests for excessive fees and practices that unnecessarily burden the estates of beneficiaries to Regional Counsel for legal action. Examples of such practices include but are not limited to filing numerous petitions for expenditure orders when a comprehensive maintenance order obtained at initial appointment or approval of an annual accounting would suffice, or proceedings to authorize payment or compromise claims for which the beneficiary is not legally liable; e.g., payment of old bills. f. Guardians who are also AttorneysA fiduciary that is also an attorney is entitled to fees at the rate allowed attorneys for legal services performed, such as presentation of the accounting, unless the preparation and presentation of an accounting is considered part of the ordinary duty of a court-appointed fiduciary. As you review these requests, take care to ensure the fiduciary is not using his or her legal fee schedule to compute fees for performing duties generally expected of a fiduciary, e.g.; paying the ward’s bills, assisting the ward with finding living quarters, etc. If you find that the attorney/fiduciary is requesting fees using his or her legal fee schedule for performing routine fiduciary services, request that s/he reduce the fee request. If the fiduciary is unwilling to do so, you must request that Regional Counsel object to the fee request. 20. Review Protection - General a. ProtectionVA policy requires that every individual court appointed fiduciary must furnish a surety bond in an amount adequate to protect the existing VA estate as well as anticipated VA income for the ensuing accounting period, provided the estate is sufficient to justify the expense of annual bond premiums. b. VA Duty to Ensure Adequate ProtectionCourts will occasionally exempt fiduciaries from the bonding requirement at the time of appointment. This does not alleviate VA’s duty to seek protection in these cases, citing VA policy, when recognizing a court-appointed fiduciary. The field examiner has a duty to seek adequate protection at the time of certification. The LIE has a further duty to seek protection, or increased protection if existing protection is inadequate, when identified during an accounting review or routine estate administration. c. Mandatory Consideration of Protection When accumulated VA benefits, managed by a fiduciary, equal or exceed $20,000, you must consider whether estate protection is needed. This determination must include the amount of any protection required. This requirement applies equally to court fiduciaries and legal custodians. The field examiner generally makes the initial determination of whether protection is needed at the time of an initial appointment. The LIE reevaluates the need for, as well as the amount of, any protection with each accounting review as well as during routine estate administration in accounting, as well as non-accounting cases. There will be instances when an accounting is not required at the time of the initial appointment because there is no VA estate. Over time, however, if VA funds accumulate, it will be necessary to establish an accounting requirement and evaluate the need for estate protection. Continued on next page STYLEREF "Map Title" 20. Review Protection - General, Continued STYLEREF "Block Label" c. Mandatory Consideration of Protection (continued)As you update FBS to reflect new diary dates and estate values subsequent to field examinations, pay particular attention to increases in estate values to identify potential increases in VA estates that might indicate new accounting and/or protection requirements are necessary. The field examiner should identify these situations as a part of the field examination process, however, the LIE shares responsibility for overall estate administration and must also be alert to these situations. If the fiduciary maintains separate accounts for VA benefits and other income, or VA benefits are the only income managed by the fiduciary for the beneficiary, the value of any VA estate will be a matter of fact. It will be very easy to determine when the VA estate value reaches a level that accountings and/or protection are required. When VA benefits are co-mingled, however, it becomes a bit more difficult to determine the value of any VA funds remaining. Reference: Refer to Chapter 5 of this Program Guide for guidelines on determining VA estate value. You must evaluate the need for, and where indicated the amount of, protection with review of each accounting, and field examination report. Reference: For more information on surety bond requirements for court-appointed fiduciaries, see 38 C.F.R. 14.709 and the Fiduciary Program manual. d. When would protection not be necessary?There will be instances when, although accumulated VA funds exceed $20,000, protection will not be necessary. Examples of such situations include but are not limited to the following. The beneficiary has been admitted to a nursing home as a private pay patient, expenses far exceed his or her monthly income, and it can be reasonably expected that funds will be depleted within 12 months.Continued on next page STYLEREF "Map Title" 20. Review Protection - General, Continued STYLEREF "Block Label" d. When would protection not be necessary? (continued)The court-appointed fiduciary has requested authorization to purchase real estate that will serve as the beneficiary’s residence and VA has approved a significant portion of accumulated funds to be used as down payment. A federal fiduciary has been authorized to expend $10,000 from the $24,000 VA estate to purchase a new vehicle for the beneficiary. As you can see, in each of these examples, VA funds will be reduced to less than $20,000, in a relatively short period of time due to VA authorized expenditures, thereby negating the need for immediate protection. Always be sure to fully document the PGF with the basis for your decisions regarding protection. e. What forms of protection are available?While a corporate surety bond is the most common form of protection, there are other avenues available when bond premiums will put an unnecessary burden on the estate, or the fiduciary is reticent about providing surety bond protection. Options to consider include corporate surety bond, personal surety bond, restricted withdrawal or blocked accounts, or properly registered U. S. Savings Bonds. 21. Surety Bonds a. What is a surety bond?A surety bond is a written agreement wherein one party (the surety) obligates itself to a second party (the beneficiary) to answer for the default of a third party (the fiduciary) in failing to perform specified acts within a stated time. Simply stated, a surety bond is a promise by an insurer to pay the beneficiary should the fiduciary steal, embezzle, misappropriate, etc., from a beneficiary’s funds. b. Corporate Surety BondsIndividual corporate surety bonds are the preferred type of protection in most instances as they afford the most protection. A private insurer essentially insures against loss due to fiduciary fraud, waste or misuse. The surety company must be authorized to do business in the state. So long as bond premiums are kept current, the estate is protected up to the face value of the bond. Ensure that you have a certified copy of each surety bond, as well as any addendums increasing or decreasing the face value of the bond, in the PGF. In addition to ensuring the initial bond is adequate, you must assess the adequacy of the bond value with each accounting review, making appropriate recommendations when the face value is insufficient or excessive. You will need to determine the value of VA funds remaining in the estate, as well as VA payments anticipated for the ensuing year, to ensure that any bond provided is appropriate. Refer to Chapter 5 of this Program Guide for guidance. If you find that the bond amount required under state law, or established by court order, is insufficient to protect the current VA estate plus anticipated benefits for the ensuing year, you must request the fiduciary to increase the bond. Specify the minimum bond required in your request and be sure to put proper follow-up measures in place to ensure the increased bond is received timely. Continued on next page STYLEREF "Map Title" 21. Surety Bonds, Continued STYLEREF "Block Label" b. Corporate Surety Bonds (continued)Refer to the following chart if the fiduciary fails to respond, or refuses to increase the bond value as requested: If the fiduciary is …You must …court appointed,refer the case to the Regional Counsel with a request for court action to secure the requested increase.a federal fiduciary,request the fiduciary to place surplus funds under a Withdrawal Agreement or in properly registered U. S. Savings bonds. If the fiduciary refuses all requests to protect the estate, refer the case to the field examiner for appointment of a successor fiduciary. Corporate sureties are acceptable only when the surety company is authorized to do business in the state. If you are uncertain about a surety’s authority, request Regional Counsel advice. If corporate sureties discontinue business or go into receivership, you must instruct the fiduciary to obtain a new bond. Again, request Regional Counsel assistance as necessary. c. Personal Surety BondA personal surety bond is a bond furnished by an individual, as distinguished from a bond furnished by a surety company. The individual(s) pledges personal assets to answer for the default of the fiduciary in his or her performance of fiduciary duties. Personal Surety bonds are acceptable only for court-appointed fiduciaries. Any person pledging personal surety must be worth at least the amount specified in the bond, over and above all debts, liabilities, and exemptions, and must qualify according to state law. It is advisable that you request Regional Counsel review of any personal surety to ensure the document provides adequate protection. Continued on next page STYLEREF "Map Title" 21. Surety Bonds, Continued STYLEREF "Block Label" c. Personal Surety Bond (continued)Ensure that you have a certified copy of the personal surety bond, as well as any addendums increasing or decreasing the face value of the bond, in the PGF. The PGF must include evidence to show you have reviewed the worth of the personal surety. Satisfactory documentation consists of a certified copy of the certification completed and filed with the court by each personal surety that outlines the amount of the bond, certifies the obligations as surety on the bond, and describes the property. You must review the worth of a personal surety with each regular accounting review. Under no circumstances may the time between reviews exceed three years. If a personal surety fails to meet legal requirements, you must instruct the fiduciary to obtain a new bond. Request Regional Counsel assistance if the fiduciary fails to do so. Personal surety bonds are generally not the preferred protection as they are dependent upon the solvency of the individual(s) who has pledged assets. Whenever an estate protected by a personal surety bond can support premium payments, request the fiduciary to substitute a corporate surety bond. Request Regional Counsel to take court action to require substitution of a corporate surety bond when the fiduciary refuses to comply. d. How much surety bond is required?It is VA policy to require surety bonds in an amount not less than the accumulated VA estate plus anticipated gross income from VA benefits during the ensuing accounting period. When funds are deposited in an account and cannot be withdrawn without court order (restricted or blocked account), are protected by a withdrawal agreement, or when the estate is in properly registered savings bonds, surety bond may be waived on any amount so protected.Continued on next page STYLEREF "Map Title" 21. Surety Bonds, Continued e. Inadequate or Discretionary BondWhen the amount of surety bond coverage carried by a federal fiduciary is inadequate (using the criteria in sub-paragraph “d” above), request the fiduciary increase coverage and furnish proof of the increased bond. If the fiduciary refuses to comply, refer to the field examiner for appointment of a successor fiduciary. When the amount of surety bond required in a court case is inadequate (using the criteria in sub-paragraph “d” above) and the fiduciary fails to furnish additional bond upon request ask Regional Counsel to petition the court for adequate protection, and establish an appropriate follow-up diary to ensure compliance. f. Excessive BondWhen the amount of surety bond is greater than necessary (using the criteria in sub-paragraph “d” above), request the fiduciary decrease the value to an appropriate amount and provide documentation to support the decreased bond. 22. Restricted or Blocked Accounts a. Restricted or Blocked AccountsA restricted or blocked account is an account that requires the fiduciary to obtain approval for any withdrawals. Accounts can be restricted or blocked by use of a withdrawal agreement or by court order. While a corporate surety bond is generally preferred, it is not always possible. Examples of such situations follow. In many jurisdictions corporate sureties will not insure a fiduciary that is not court-appointed. A court-appointed fiduciary may be unable to obtain either a corporate surety bond or to post a personal surety bond. When a corporate surety bond cannot be secured, use of a withdrawal agreement or other restrictive account can afford the necessary protection. In federal fiduciary cases, accounts are generally restricted by use of a Withdrawal Agreement (VA Form 21-8473). You will find additional information on withdrawal agreements in Topic 23 of this chapter. In court appointed fiduciary cases, accounts are generally restricted by court order. The fiduciary must then petition the court for authorization to make withdrawals. Notice must be given VA of the fiduciary’s petition to give VA, as a party of interest, an opportunity to review the request and either approve it or file a formal objection. The court must enter an order allowing the withdrawal before the expenditure can be made. Although not as common, withdrawal agreements may be utilized in lieu of a court order restricting or blocking the account. b. Should any surety bond cover restricted accounts? When you review protection, exclude any amount deposited in a restricted or blocked account from the amount of surety bond required. As these funds cannot be withdrawn without court and/or VA approval, they need not be covered by surety bond.Continued on next page STYLEREF "Map Title" 22. Restricted or Blocked Accounts, Continued c. How much of the estate should be restricted?When assessing the portion of an estate to be restricted, blocked or protected by a withdrawal agreement, ensure allowances for the beneficiary’s living expenses and incidental needs are sufficient. The fiduciary should not be inconvenienced by frequent requests for withdrawals to meet these needs. This is particularly true in court cases as the process of petitioning for an expense and obtaining an appropriate order can be time-consuming and expensive. 23. Withdrawal Agreements a. What is a Withdrawal AgreementA Withdrawal Agreement (VA Form 21-8473) is a three-party contract among VA, the legal custodian, and the financial institution, in which all parties agree that VA funds deposited into an account with the financial institution may be withdrawn only with the written consent of the VSCM. Refer to the Fiduciary Forms Program Guide for completion instructions. b. Who determines that a Withdrawal Agreement will be required?Generally, the decision to require a withdrawal agreement is made by the field examiner at the time of the initial appointment field examination when retroactive benefits are involved. In other instances, the field examiner may initiate the VA Form 21-8473 at the time of a fiduciary beneficiary field exam or you may do so when you identify large unprotected VA estates during an accounting analysis or other routine estate administration duties. c. Procedures for Implementing a Withdrawal AgreementThe process for initiating an effective withdrawal agreement will depend upon whether it is to be implemented as a requirement for payment of benefits to a new fiduciary, or as a part of ongoing estate supervision. If the case involves an initial appointment (original or successor), the field examiner must indicate on either the narrative portion of the report or VA Form 21-555a, Designation of Payee, that a withdrawal agreement is in effect or is expected. If obtained during the field examination, the field examiner will attach the signed agreement to the field examination report. If not obtained during the field examination, the field examiner will request that you complete the transaction by mail. Funds to be placed under a Withdrawal Agreement may not be released until the fully executed agreement is received. d. Required Steps for Withdrawal Agreement Implementation The basic steps for implementation of a withdrawal agreement are the same whether the decision is made by the field examiner at the time of the initial appointment, or you at the time of an accounting analysis. Continued on next page STYLEREF "Map Title" 23. Withdrawal Agreements, Continued STYLEREF "Block Label" d. Required Steps for Withdrawal Agreement Implementation (continued)The following table outlines the basic steps necessary to initiate an effective withdrawal agreement once you have decided it will be required: StepActionDetermine what funds must be protected. You may require protection for: a lump sum retroactive payment, and/or a portion of monthly benefit payments. If you choose to require a portion of the monthly benefit payments be protected by a withdrawal agreement, you must: require that benefit payments be direct deposited to the properly registered fiduciary account, specify the authorized monthly maintenance amount that the fiduciary may withdraw on the agreement, and update the agreement whenever the monthly maintenance amount changes.Explain to the fiduciary the restrictions imposed on the use of funds by initiating a withdrawal agreement, and how the agreement will be implemented.Prepare VA Form 21-8473, Withdrawal Agreement, in triplicate. This agreement must specify all of the following: the name and address of the financial institution chosen by the fiduciary, the account number to which funds will be deposited, the amount if the initial deposit that must be restricted (if applicable) and/or the authorized monthly withdrawal for maintenance (if applicable).Obtain signatures of the fiduciary, an authorized official of the financial institution and the VSCM.Continued on next page STYLEREF "Map Title" 23. Withdrawal Agreements, Continued STYLEREF "Block Label" d. Required Steps for Withdrawal Agreement Implementation (continued) StepActionNegotiate acceptable signatory procedures for releasing funds with the financial institution. Ensure that the financial institution is informed that authorizations for release must come directly from VA.Provide fully executed copies of the withdrawal agreement to both the financial institution and the fiduciary. File the original in the PGF. Note: When you receive requests for cancellation of direct deposit of benefit checks from a fiduciary, always ensure that a withdrawal agreement is not in effect prior to processing the cancellation. e. Initial Benefits Check Delivered to VSCMThe following table provides instruction for processing initial benefits to be placed under a withdrawal agreement: If the case involves …Take the Following Action…an Initial Appointment Field Examination…Complete VA Form 21-555, Certificate of Legal Capacity to Receive and Disburse Benefits, entering the fiduciary’s name and the mailing address as “in care of the VSCM” at the regional office address.a running award…Change the name and address in the payment record so the next check will be mailed to the fiduciary “in care of the VSCM” at the regional office address. The process of establishing an effective withdrawal agreement is not complete until the first benefit check has been delivered to the financial institution and properly deposited to the fiduciary account. Continued on next page STYLEREF "Map Title" 23. Withdrawal Agreements, Continued f. Finalizing the transactionRefer to the following chart for procedures for delivery of the first benefit check. If the transaction is completed… Then …in person…arrange for the field examiner to meet the fiduciary at the financial institution to receive the check and deposit it to the protected account. by mail…mail the check to the financial institution with the completed VA Form 21-8473 and request the financial institution provide proof of deposit to VA. Be sure to notify the fiduciary that the check has been mailed to the financial institution. After the first check has been deposited to the protected account, change the mailing address in the payment system to that of the fiduciary. If the withdrawal agreement specifies a monthly amount for maintenance, also ensure that a direct deposit is in effect. g. Managing Withdrawal AgreementsWe have discussed the essential steps to ensuring that the withdrawal agreement is properly executed and that initial benefit payments are deposited to the account. It is just as important that any protected account be monitored to ensure continued protection of funds. The field examiner or the LIE should have negotiated acceptable signatory procedures for releasing funds with the financial institution. It is essential that all requests for withdrawal of funds from a restricted account receive priority handling. Each office must establish a process for timely review and response to these requests so as to ensure that the fiduciary and the beneficiary are not unnecessarily inconvenienced by long delays.Continued on next page STYLEREF "Map Title" 23. Withdrawal Agreements, Continued h. Authorization for Increases in Monthly AllotmentWhen the withdrawal agreement stipulates a monthly amount that may be withdrawn to meet the beneficiary’s maintenance and personal needs, notify the financial institution, in writing, with copy to the fiduciary, whenever these amounts are modified. Notification directly to the financial institution is essential to ensure the effectiveness of the withdrawal agreement. i. On-going ReviewIf you determine that VA funds held in a restricted account exceed insurable limits, you must instruct the fiduciary to split these funds and open a second account with a separate financial instruction. If the funds placed in the subsequent account are not covered by surety bond, follow procedures outlined earlier in this guide to establish a withdrawal agreement for any new account. 24. U. S. Savings Bonds a. General In lieu of protecting the VA estate with surety bond coverage, funds may be invested in properly registered U. S. Savings Bonds. If properly registered, the fiduciary cannot negotiate the bond without VA authorization, and bonds can be easily transferred to a successor fiduciary if necessary. As with restricted accounts, when you make recommendations as to the portion of the estate to invest in U. S. Savings Bonds, ensure that allowances for the beneficiary’s living expenses and incidental needs are sufficient. The fiduciary should not be inconvenienced by the need for frequent requests to negotiate bonds to meet these needs. In addition to the inconvenience, there are significant penalties for negotiating U. S. Savings Bonds early. b. U. S. Savings Bond maturityThe different series’ of U. S. Savings Bonds issued over the years have varying maturity periods. Refer to the following table for issue dates and maturity periods: SeriesIssue DateFinal MaturityE5/41 – 11/6540 yearsE12/65 – 6/8030 yearsEEAll issues30 yearsH6/52 – 1/5729 years, 8 monthsHHall issues20 yearsSavings notes5/67 – 10/7030 years c. What is the proper registration for a U. S. Savings Bond?A properly registered U. S. savings bond is payable as follows: [Beneficiary’s Name], [Social Security Number], under custodianship by designation of VA d. DocumentationIf funds are protected by investment in U. S. Savings Bonds, the PGF must contain a copy of each bond. 25. Review Investments a. GeneralYou must review all investments at the time of each accounting analysis to ensure investments are proper based upon the fiduciary arrangement, and the fiduciary has accounted for all previously reported investments. This topic provides general information about the most common types of investments used by fiduciaries to assist with your review. No effort is made to cover all potential investments as the investment market changes continuously with the addition of new and creative investment opportunities. Use this information as a baseline of knowledge and question any investment that is unclear. Appropriate investments differ based on the type of fiduciary. The types of investments a legal custodian may invest in are specifically limited by regulation. While it is VA policy that court-appointed fiduciaries invest VA funds remaining after the beneficiary’s needs are met in secure investments that do not have strict penalties for early withdrawal, courts generally require only that the investments be legal. Reference: Refer to the Fiduciary Program manual for guidelines on review of investments.Continued on next page STYLEREF "Map Title" 25. Review Investments, Continued b. Authorized Investments – Legal CustodiansInvestments by legal custodians, as well as the registration of these accounts, are strictly limited by regulation. The following chart identifies the only allowable investments and associated registration requirements: InvestmentRegistrationChecking or Savings accounts that are state or federally insured[Beneficiary’s Name], by [Legal Custodian’s Name], Federal FiduciaryU. S. Savings Bonds[Beneficiary’s Name], [Social Security Number], under custodianship by designation of VAIrrevocable Pre-Need Burial Plan or Burial InsuranceAlthough not specified by regulation, VA policy requires that any VA benefit invested in a pre-need burial plan be registered as follows: [Name of Beneficiary], payable on death to [Service Provider] c. Authorized Investments – Institutional Award PayeesInstitutional award payees may not invest VA benefits. d. Authorized Investments –Spouse PayeesA spouse payee is generally not required to file periodic accountings. In the rare instance when you might receive an accounting from a spouse payee, do not object to any investment made with VA funds so long as the investment is legal. Consult your Regional Counsel on legality issues. e. Authorized Investments – court-appointed fiduciariesInvestments of VA benefits by a court-appointed fiduciary must be both legal under state law and prudent under VA standards (38 C.F.R. 13.106). It is VA policy to invest income or estate derived from VA benefits only in legal investments which have safety, assured income, stability of principal, and ready convertibility. Continued on next page STYLEREF "Map Title" 25. Review Investments, Continued STYLEREF "Block Label" e. Authorized Investments – court-appointed fiduciaries (continued)Legality is generally determined by reference to the controlling state statute. Ask the Regional Counsel for assistance when you are uncertain about the legality of any reported investment. Prudence of an investment requires careful analysis of all factors as they relate to the beneficiary’s short- and long-term financial needs. As a general rule concerning surplus VA funds, safety, assured income, stability of principal, and ready convertibility for emergencies are more desirable than long-term yield. Investments are generally classified into two categories: Asset classes, consisting of stocks, corporate or municipal bonds, mutual funds, real estate investment trusts (REITs), and commodities. Cash equivalents, consisting of treasury bills (T-Bills) certificates of deposit (CDs), money market funds, negotiable order of withdrawal (NOW) accounts, and other short-term U. S. government securities, and common trust funds. f. Asset Class InvestmentsAny contemplated investment of VA funds in an asset class investment must be referred to Regional Counsel to enter objections, as these investments do not comply with VA policy. g. Cash Equivalent InvestmentsCash equivalent investments generally meet VA standards for investments for safety, assured income, stability of principal and ready convertibility.Continued on next page STYLEREF "Map Title" 25. Review Investments, Continued h. Living TrustsA living trust is an estate planning tool that can help save the expense and delay of probate, which can last as long as three years and take up to 10% of the estate value. It may also help married couples avoid estate taxes. A living trust can provide the investor with more privacy than a will because in most states, s/he doesn’t have to register it with the courts in probate. Another advantage of a living trust is that it allows the individual to hand over management of his or her funds and/or assets to someone else if s/he becomes incapacitated. Under a living trust, the individual places funds and/or assets into a trust fund, managed by a “trustee.” The trustee has full authority over management of the trust and determines how funds will be spent or invested. For this reason, these funds are not generally acceptable for investment of surplus VA funds. If a court-appointed fiduciary requests authority to transfer a beneficiary’s VA-derived funds into a living trust, request a copy of the contemplated trust agreement and refer it to your Regional Counsel with a request to determine if the trust agreement includes provision for VA interest in management of the funds included in the trust, and request amendment of the document, if necessary, to provide for realistic allowances that will protect the beneficiary’s interest. If the fiduciary has already obtained court authority to enter into a living trust agreement, it may be necessary for Regional Counsel to request the court set aside its order if VA was not provided requisite notice and the fiduciary is unwilling to amend the document. The trust must not restrict VA’s ability to perform the required fiduciary oversight. i. Individual Case AnalysisThe facts in each case must be considered for the purpose of determining whether VA funds are properly invested and that any investment is prudent and appropriate. For example, investment of all funds in a 30-year certificate of deposit may not be prudent if documentation in the PGF reflects dependent children nearing college age. Early withdrawal will result in a financial penalty.Continued on next page 25. Review Investments, Continued j. Tips for Investment ReviewSituations will arise in connection with auditing an account and on other occasions in which it will be necessary to inform a fiduciary that funds held in a non-interest bearing checking account are excessive and request that funds exceeding 2 to 4 months ordinary living expenses be placed in an appropriate investment. advise court-appointed fiduciaries of VA policy relative to investments. All fiduciaries, especially corporate fiduciaries, should be urged to exercise independent judgment in each case, rather than establish a routine policy of investing funds surplus to the immediate maintenance requirements of the beneficiaries in one particular type of investment. advise legal custodians of restrictions on authorized investments. Savings bonds should not be suggested when there is a probable need for early liquidation. inform the fiduciary that an irrevocable prepaid burial account is acceptable so long as sufficient funds exist to ensure the beneficiary’s needs are met after the investment. Request a copy of any burial agreement for inclusion in the PGF. It is essential that you prominently document this information in the PGF to ensure pertinent documents are transferred with any change of fiduciary to ensure these investments are not forgotten and never collected. advise a fiduciary when your review reveals bonds or other investments that have matured and no longer earn interest. k. Pooled AccountsFrequently, fiduciaries that manage the affairs of multiple beneficiaries will use one account for all beneficiaries’ funds and maintain ledger sheets to track each individual’s income, expenses and estate balance. These accounts are referred to as “pooled accounts.” Pooled accounts do not meet VA policy for investment of surplus VA benefits unless the fiduciary is a state or government agency.Continued on next page STYLEREF "Map Title" 25. Review Investments, Continued STYLEREF "Block Label" k. Pooled Accounts (continued)When a fiduciary using a pooled account files his or her accounting, the fiduciary will generally attach a copy of the ledger sheet to the accounting and furnish a verification of the balance in the entire trust account as verification of the beneficiary’s estate. This does not serve as adequate verification as the beneficiary’s name does not appear on the account and accordingly, it is not possible to verify his or her funds, and while we know how much is in the account if it is properly verified, without knowing the identity and estate information of all individuals whose funds were purportedly deposited in the account, there is no way to know how much money should be in the account. For these reasons, regardless of the type of fiduciary involved, pooled accounts are not acceptable. If you receive an accounting reflecting the beneficiary’s funds are deposited to a pooled account, you must instruct the fiduciary to remove the beneficiary’s funds, place them in an approved and properly registered account, and provide verification of the new account. Be sure to maintain appropriate follow-up to ensure compliance. l. Are there instances when a pooled account is acceptable?Pooled accounts are acceptable only for the following: federal fiduciaries who are governmental agencies institutional payees, and nursing homes that serve as federal fiduciary and are not required to account. (In any instance when a nursing home serves as a federal fiduciary and the situation meets criteria for mandatory accounting, or an accounting is otherwise required, the fiduciary may not deposit the beneficiary’s surplus VA benefits into a pooled account.) m. Real Estate as an InvestmentIt must be stressed again that investments by a federal fiduciary are strictly limited by regulation. Refer to subparagraph ‘b’ above. A federal fiduciary, with the exception of a spouse payee, cannot purchase real estate. Continued on next page STYLEREF "Map Title" 25. Review Investments, Continued STYLEREF "Block Label" m. Real Estate as an Investment (continued)If a federal fiduciary’s accounting reveals an unauthorized purchase of real estate, you must obtain all documentation necessary to determine that the purchase is proper and does not involve self-interest of the fiduciary, the purchase price was not more than the fair market value of the property, the deed, mortgage, or other lien instrument properly bears the beneficiary’s name, and the deed is filed and recorded. You must refer the case to the field examiner to instruct the federal fiduciary that court appointment is necessary to prevent the beneficiary from disposing of the property to his or her disadvantage, and ensure proper management of the real estate (i.e. pay real estate taxes, insurance, maintain property, etc.). Request Regional Counsel guidance to deal with the real estate purchase and refer the case to the Fiduciary manager to consider misuse of funds if your development reveals self-dealing by the fiduciary (i.e. fiduciary had an interest in the real estate), the property is not worth the purchase price, the lien instruments are not in the name of the fiduciary, or the deed was not properly recorded. If a court-appointed fiduciary’s accounting reveals purchase of real estate, request a copy of any court order authorizing the purchase, and. review the PGF to determine if the purchase was appropriate in light of the beneficiary’s situation. Continued on next page STYLEREF "Map Title" 25. Review Investments, Continued STYLEREF "Block Label" m. Real Estate as an Investment (continued)After you have completed your PGF review, refer to the following table for necessary actions. If the fiduciary …Then you must …obtained court authority without notice to VA, but VA would have approved the purchase, notify the fiduciary that VA will not object to the purchase but that VA must be afforded prior notice of all future actions pertaining to the estate.obtained court authority without notice to VA, and VA would have objected the purchase, refer the case to Regional Counsel to file an objection with the court.did not obtain court authority for the purchase, determine the appropriateness of the purchase and refer the case to Regional Counsel for appropriate action in light of the fiduciary’s lack of court authority covering the real estate transaction. n. Overall Review of InvestmentsWith each accounting analysis, it is not sufficient to merely validate that ending balances are certified. You must compare current investments with those reported in the prior accounting to determine if investments have changed. If the accounting under review is an initial accounting, compare the investments with those reported in a court-appointed fiduciary’s inventory, or the initial appointment field examination report for a legal custodian.Continued on next page 25. Review Investments, Continued n. Overall Review of Investments (continued)If the investments reported are the same, ensure that interest was reported. Proper asset verifications will include interest earned since the last accounting. If investments are different, ensure that the fiduciary reported any earnings as income. Review account numbers for certificates of deposits, treasury notes, U. S. Savings Bonds, and other investments to identify movement of funds and ensure interest is properly reported. 26. Federal Deposit Insurance Corporation (FDIC) a. What is the Federal Deposit Insurance Corporation (FDIC)?FDIC is an independent agency created by Congress in 1933. The FDIC supervises banks, insures deposits up to $100,000 and helps maintain a stable and sound banking system. b. Where can I find more information? For more in-depth information, please refer to the FDIC Website at HYPERLINK "http://www.fdic.gov/deposit/deposits/insured/index.html" http://www.fdic.gov/deposit/deposits/insured/index.html. c. What types of financial institutions does FDIC insure?The FDIC insures deposits in some, but not all, banks and savings associations. d. What does federal deposit insurance cover?In the rare event of a bank failure, federal deposit insurance protects deposits that are payable in the United States. Deposits in foreign banks may not be insured. Securities, mutual funds, and similar types of investments are not covered by deposit insurance. Creditors (other than depositors) and shareholders of a failed bank or savings association are not protected by federal deposit insurance. e. What types of deposits are insured?All types of deposits received by a financial institution in its usual course of business are insured. Following are examples of the types of deposits insured by FDIC. savings deposits, checking deposits, deposits in NOW (Negotiable Order of Withdrawal) accounts, Christmas Club accounts, and time deposits (including certificates of deposit, which are sometimes called "CDs"). Note: This list is not intended to be all-inclusive.Continued on next page STYLEREF "Map Title" 26. Federal Deposit Insurance Corporation (FDIC), Continued f. Does FDIC insure Treasury securities?FDIC does not insure Treasury securities (bills, notes, and bonds) purchased by an insured depository institution on a customer's behalf, since they are backed by the full faith and credit of the United States Government. g. Are deposits in several different FDIC-insured institutions added together for insurance purposes? No. Deposits in different institutions are insured separately. But, if an institution has one or more branches, the main office and all branch offices are considered to be one institution. Financial institutions owned by the same holding company, but separately chartered, are separately insured. h. How does FDIC determine coverage for funds deposited by fiduciary acting on behalf of an individual?Funds deposited by a guardian, custodian (whether or not court-appointed), or similar fiduciary are added to any other single ownership funds of the beneficiary and the total is insured up to a maximum of $100,000. The fiduciary relationship must be disclosed in the deposit account records. The details of the fiduciary relationship and the interests of the parties in the account must be ascertainable from the deposit account records of the depository institution or from records maintained in the regular course of business by the depositor. i. How are accounts placed by an agent or nominee insured?Funds deposited by an agent or nominee on behalf of an individual or entity (the owner) are added to any other single ownership funds of the actual owner and insured up to $100,000 in the aggregate. If an agent (e.g., a title company or an attorney) is depositing funds on your behalf, you should ask if the agent is depositing the funds in the same institution where you have personally deposited your funds. The agent’s fiduciary capacity must be disclosed in the institution’s deposit account records. The name and ownership interest of each owner in the account must be ascertainable from the deposit account records of the depository institution or from records maintained in good faith and in the regular course of business by the agent. Special disclosure rules apply to multi-tiered fiduciary relationships.Continued on next page STYLEREF "Map Title" 26. Federal Deposit Insurance Corporation (FDIC), Continued STYLEREF "Block Label" i. How are accounts placed by an agent or nominee insured? (continued)An agent may pool the funds of several owners into one account. If the disclosure rules are satisfied, the funds of each owner will be separately insured. j. As an LIE, what are your responsibilities relating to FDIC coverage?An important element of your review of estate funds includes assurance that funds are fully protected. While surety bond coverage covers misdeeds of the fiduciary, FDIC insures against insolvency of the financial institution. As you review each accounting and note funds that exceed the current FDIC limit held in one financial institution, you must notify the fiduciary, and request the funds be divided with a portion transferred to another financial institution to ensure full coverage. If the fiduciary is court-appointed, furnish a copy of your notification to both the court and the attorney of record. 27. Review Fiduciary Arrangement a. Assess the Fiduciary’s Suitability Once you have reviewed the accounting, along with all supporting materials and background information, you must assess the fiduciary’s continued suitability. b. Fiduciary ComplianceReview the fiduciary’s compliance with VA instructions. Has the fiduciary complied with instructions given at the time of the initial appointment or fiduciary beneficiary field examinations with respect to fund usage, savings of surplus VA funds, request for authorization to deviate from authorized allowances, and any other documented instructions? c. Fiduciary Capacity for Estate ManagementAssess the fiduciary’s capacity for estate management. Are accountings repeatedly delinquent? Does the fiduciary always depend on VA assistance to prepare the accounting? Does the fiduciary keep adequate records? If so, are they organized or merely boxes of receipts and check stubs? Are there frequent instances of unauthorized and/or questionable expenditures? d. Payee DesignationReview the payee designation. Following are examples of situations to consider. Are VA benefits paid to a court-appointed fiduciary when no VA estate exists and all benefits are expended for day-to-day needs? If so, is it advisable to by-pass the court-appointment in favor of a federal fiduciary arrangement? Have VA funds managed by a federal fiduciary accumulated sufficiently to warrant recommending court-appointment to provide maximum protection?Continued on next page STYLEREF "Map Title" 27. Review Fiduciary Arrangement, Continued STYLEREF "Block Label" d. Payee Designation (continued)Are VA benefits for an institutionalized veteran paid to a legal custodian when an institutional award might be appropriate? Are VA benefits for an institutionalized 100% service-connected veteran under VA contract care paid under an institutional award when another fiduciary arrangement may be more appropriate? e. Request Successor When AppropriateIf your review indicates that the current arrangement may no longer be suitable, look at all the facts to determine if a successor initial appointment request is appropriate. The PGF may indicate that continuation of the current fiduciary relationship is warranted because of unusual circumstances involved. If you determine the current arrangement should be continued in light of deficiencies, be sure to fully document the PGF to reflect your review and the basis for your decision. Otherwise, refer the case to the field examiner for consideration of a successor appointment. 28. Overall Estate Administration a. Review of Overall Estate AdministrationYour analysis of the accounting must include all aspects of estate administration in addition to the acceptability of the accounting. b. AllowancesReview overall allowances. Are there frequent disbursements to the beneficiary for incidental and entertainment needs, over and above the authorized allowances? These frequent disbursements may indicate that currently authorized allowances are insufficient and should be reevaluated, or the fiduciary is unable to control the beneficiary’s spending and a successor payee is needed. Are room and board allowances frequently increased without proper authorization? Again, you may need to reevaluate the allowance and instruct the fiduciary as to requirements for requesting future increases. c. EntitlementsReview entitlements to VA benefits. Chapter 4 of this Program Guide, entitled Reviewing Entitlements, is devoted to this topic. As you analyze the accounting and consider the various benefits available, be alert to current benefits that are no longer appropriate (i.e. allowances for a spouse when the veteran reports being divorced, aid and attendance benefits for a veteran who appears fully capable of self-care, incarceration, etc.), or indications of additional entitlements the beneficiary may not be receiving (i.e. are all dependents included, is there indication of need for housebound or aid and attendance, is a parent dependent on the veteran for support, etc.).Continued on next page 28. Overall Estate Administration, Continued d. AddressesVerify the fiduciary and beneficiary addresses. Refer to the following table for required action if you note changes: If an address change is noted for the …You must …FiduciaryPerform a CFID to update the payment records. Update the FBS VetBene Record. Update VA Form 21-4707, Estate Summary Transfer the PGF if the address results in a change of jurisdiction.BeneficiaryUpdate the FBS VetBene record. Update VA Form 21-4707, Estate Summary. Request field examination if needed to review situation and allowances. If the Beneficiary is paid under SDP, Perform a CFID to update the payment record and Transfer the PGF if the address results in a change of jurisdiction. 29. Review Amended Accountings a. Review of Amended AccountingsWhen it is necessary to require a fiduciary amend an accounting to resolve discrepancies, you must closely analyze the amended report to ascertain what changes were made. Accountings disallowed because all income was not reported should result in a higher remaining estate balance unless the fiduciary also amends expenditures reported. If the expenditures also increase on an amended accounting, scrutinize these changes closely to determine if the fiduciary merely changed figures to force a balance in the account. Request supporting documentation such as cancelled checks, receipts, etc. to support any suspicious entries. If the ending estate balance differs from the original accounting filed, ensure a new verification of funds is obtained. Scrutinize these documents closely. If the financial institution certified a balance originally that differs from the new certification yet the certification date is the same, it may be advisable to independently verify the information with the financial institution. Reference: For more information on requirements for independent verification of deposits, refer to the Fiduciary Program manual. Whatever the basis for your original disallowance of the accounting, you must thoroughly review the accounting again in light of any new information. 30. Notify the Fiduciary of Accounting Review Results a. LIE AuthorityAs an LIE, you have authority to give final approval to all accountings except those that involve a major accounting deficiency that cannot be remedied by correspondence. Make every effort to resolve discrepancies, using correspondence, telephone, or email. You must determine when these efforts become unsuccessful and refer the case appropriately. refer court case to Regional Counsel for formal objections, request field examinations in federal fiduciary cases for consideration of a successor appointment, and refer all cases to the F&FE supervisor for consideration of a misuse investigation indications of embezzlement or other criminal offenses. Examples of such indicators include fiduciary’s “borrowing” or “lending” of estate funds, claiming disbursements in excess of actual expenditures, and concealment of estate funds received. excessive fiduciary commissions when an adjustment cannot be effected by communication with the fiduciary. excessive attorney fees. Obtain and follow Regional Counsel guidelines on what is a reasonable fee for different services to determine when to refer attorney fee cases. b. What is the purpose of notifying the fiduciary of my review?Your notification of review will confirm that the accounting was received, and has been approved, or is unacceptable pending additional information, clarification, or amendment. Timely notification can also serve to minimize any inappropriate spending, as it places the fiduciary on notice that the activity is unacceptable. Further, if the activity is serious, or the fiduciary is uncooperative, you can take timely action to replace the fiduciary, and institute misuse procedures, further minimizing any loss to the beneficiary.Continued on next page 30. Notify the Fiduciary of Accounting Review Results, Continued b. What is the purpose of notifying the fiduciary of my review? (continued)Timely notification will put the court on notice that VA has objections to an accounting so that the court will not enter its order approving the report until the objections are resolved. Finally, your notification should inform the fiduciary of any action that will be taken if they fail to comply with VA instructions. Any potential action cited must be reasonable under the circumstances and your notification must not threaten action that will not be taken. Note: Be certain that you institute appropriate follow-up measures to ensure you do what you tell the fiduciary you will do, when you say you will do it. c. Notify of Approved AccountingIf the accounting is proper, notify the fiduciary by letter, with copy to the attorney of record, if known, and to the court. Where local procedures require, send a waiver of notice of hearing or other appropriate notification to the court stating the accounting is satisfactory. d. Fiduciary records furnished with an accountingDo not retain records presented by the fiduciary to support his or her fiduciary activity. This includes VA Form 21-4718, Account Book, as well as cancelled checks, monthly bank statements, etc. Once you have assisted the fiduciary with preparation of the accounting, these supporting ledgers are of no record value and should be returned to the fiduciary. You may wish to retain copies of specific receipts requested to support irregular or large expenditures. For instance, if you have requested receipts to support expenditures, you may wish to retain copies of documents supporting major expenses such as improvements made to a beneficiary’s home or purchase of an automobile.. There would be no reason, however, to maintain copies of receipts for such items as authorized incidental allowances, utility bills, automobile repairs, etc. When you return documents to the fiduciary upon completion of your accounting analysis, always be sure to identify the items returned in a cover letter to so that there is a record that you returned them.Continued on next page 30. Notify the Fiduciary of Accounting Review Results, Continued e. Notice of Unacceptable AccountingIf an accounting is not acceptable you must contact the fiduciary to resolve any discrepancies. Use discretion in deciding the method of contact. A simple request to clarify an expenditure may be effectively handled by telephone call with appropriate documentation in the PGF. Numerous questions would best be addressed by correspondence. The required action will depend upon the discrepancy. Refer to the following chart for examples: If the discrepancy involves … Inform the fiduciary that …an omission (such as failure to include all income and/or expenditures)an amended accounting is requireda questionable expenditurea full explanation of the expenditure, along with receipts where indicated, is necessary.a simple mathematical error (i.e., a minor transposition of numbers when all figures otherwise balance)the accounting will be approved and the fiduciary should correct the error with the next current accounting.a verification of deposit that reveals a balance inconsistent with the ending balance shown on the accountingan explanation of the disparity is required (i.e. perhaps the discrepancy is due to a check, or checks, that had not cleared when verification was completed).Continued on next page 30. Notify the Fiduciary of Accounting Review Results, Continued e. Notice of Unacceptable Accounting (continued) If the discrepancy involves … Inform the fiduciary that …Excessive fiduciary fees requested or paidThe fees appear excessive and request documentation of services provided.Excessive attorney fees requested or paidThe fees appear excessive based upon available information and request documentation of services provided. Always be certain to thoroughly review the accounting to ensure that your letter covers all questionable issues to avoid piecemeal processing, copy the court when applicable, as well as attorney of record, if known, to ensure that all parties are aware that the accounting, as submitted, is unacceptable, and institute appropriate follow-up action to ensure remedial action is taken immediately if the fiduciary fails to respond. Your failure to take these essential steps may result in court approval of the accounting prior to completion of your development and analysis, and/or a finding of VA negligence if fiduciary misuse is determined. These are but a few scenarios. Use your best judgment, based upon the nature of the deficiency, to determine appropriate action. f. Follow-up for unacceptable accountingWhenever you return an accounting for clarification or amendment, it is essential that you diary the case for an appropriate period and diligently follow-up until all issues are clarified or corrected. Use of the MiscDue field with resulting Miscellaneous Due Report in FBS is recommended for diaries longer than 35 days into the future. (Diaries shorter than 36 days will not be picked up on the Miscellaneous Due Report.)Continued on next page 30. Notify the Fiduciary of Accounting Review Results, Continued g. What if the fiduciary fails to respond, or the response is unacceptable?If the fiduciary fails to respond, or the response is unacceptable, you must make timely referrals. Refer court cases to Regional Counsel for formal court action, and federal fiduciary cases to the field examiner for assistance in resolving the accounting deficiency and/or consideration of a successor appointment, and F&FE Supervisor for consideration of a misuse investigation. 31. [Reserved] a. Appendix A: Accounting Analysis Checklist a. GeneralThe following checklist is intended to facilitate your review of an accounting to ensure you adequately address all elements. The checklist provides only an itemization. You must become familiar with requirements for each element as discussed throughout this chapter. b. Checklist Description and Instruction for UseThe checklist provided is designed for use in all fiduciary accounting cases, regardless of the type of appointment. As requirements for court-appointed fiduciary accountings will differ in various areas, the checklist is divided into four parts. Refer to the following table for a description of each part. PartFunction1Review element for consideration2Elements applicable in court-appointed fiduciary cases3Elements applicable in federal fiduciary cases4Page number in this program guide where you will find review criterion If a particular element is not applicable in a court or federal fiduciary case, that “check” block is blacked out. As you review an accounting, follow the checklist to ensure you consider each element, fully documenting the PGF to support any issues identified and any information obtained through development. You may initially wish to duplicate the checklist and physically annotate an individual checklist for each accounting you review. With time and experience in analyzing accountings, merely reviewing the checklist from time to time may be sufficient.Continued on next page STYLEREF "Map Title" Appendix A: Accounting Analysis Checklist, Continued c. [Reserved] STYLEREF "Map Title" Appendix A: Accounting Analysis Checklist, Continued Review ElementCourt FiduciaryFederal FiduciaryPage No.Completeness: Fiduciary signature? Attachments? Missing Pages? 3-3STOP! IF ANY OF THE ABOVE ELEMENTS ARE MISSING, CANCEL WPC AND RETURN TO FIDUCIARY. PROCEED WITH REVIEW ONLY IF ALL ELEMENTS ARE COMPLETE.Prepare for analysis: Review PGF3-6Prepare for analysis: Print payment records3-6Proper format?Per Court VAF 21-4706b3-3Certification of document?3-3Correct accounting period?3-4Correct beginning balance?3-7All known income reported?3-7Income verified? Clarify changes.3-8Mathematical accuracy?3-10Account balances verified?3-11Accounts properly registered?3-12Checking account balance excessive?3-15Expenditures appropriate and supported?3-16Missing expenditures?3-23Debt payments appropriate?3-21Inappropriate fiduciary/beneficiary transactions>? 3-25Disbursements from estate?5-3Questionable expenditures verified?3-27Fiduciary commissions & fees reasonable?3-29Attorney fees supported?3-30Protection type/adequate?3-32FDIC limits?3-55Investments & registration proper?3-47Fiduciary arrangement remains appropriate?3-58Entitlement discrepancies?3-60Allowances appropriate?3-60Address changes noted?3-61Amended accounting?3-62Fiduciary notification of review results?3-63VA Form 21-4707, Estate Summary, updated?7-22VA Form 21-3045, Estate Action Record, updated?7-23FBS updated?7-3, 7-7Payment records updated?6-7 LIE Program Guide Chapter 3 May 1, 2006 LIE Program Guide Chapter 3 May 1, 2006 3- PAGE 70 3- PAGE 69 LIE Program Guide May 1, 2006 3- 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