Commissioner of Accounts

Phillip W. Jones is the Commissioner of Accounts for Carroll County, Virginia. He is also the assistant Commissioner of Accounts for Grayson County, Virginia.

This Office is an extension of the Circuit Court. The Commissioner is appointed by the Circuit Court Judge.

The basic function of the Commissioner of Accounts is to review accountings of Executors, Administrators, Trustees and Conservators to ensure that funds and assets are handled properly.

Whenever one person has been placed in charge of the money and assets of another person, that person is called a "fiduciary". Examples of "fiduciaries" include executors and administrators of estates, trustees and conservators. All fiduciaries are subject to oversight by the Circuit Court. In Virginia, the Court appoints a Commissioner of Accounts to conduct this oversight.

The Commissioner of Accounts, along with the Clerk of the Circuit Court, also makes sure that fiduciaries are properly "bonded" which means that the assets are insured or otherwise guaranteed in order to protect the assets from loss or misuse. This protects the persons who are supposed to receive the benefits of these funds and assets.

It is the job of the fiduciary to do his or her job correctly and timely. The Commissioner of Accounts or his staff can often answer frequently asked questions to assist the fiduciary. However, it is the fiduciary's job to perform his function.

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Phillip W. Jones