8.1. Notice of Hearings.

An auditor or master shall give notice of hearings held by him in such manner and to such parties as local rules shall prescribe.

Local Rule 8.1:1 Notice of Hearings.

1. Original Hearing -- Ten (10) days notice of the time and place of the first hearing before the auditor or master shall be served in writing on all known heirs, devisees, unpaid legatees, and distributees, or their attorneys resident within the county, and to all others by advertisement in one (1) newspaper of general circulation within the county and the Mercer County Law Journal once a week for three (3) consecutive weeks prior to the day of the hearing, unless notice be dispensed with by agreement of all parties in interest, or by order of Court. Auditors and masters shall state in their report the manner and to whom notice was given.
2. Subsequent Hearings -- Notice of succeeding hearings given by the auditor or master at a hearing of which proper notice has been given shall constitute sufficient notice of such succeeding hearings.

8.2. Filing of Report

An auditor or master shall file his report within ninety days after his appointment, unless, upon application, the court extends the time; and, in default thereof, his appointment may be vacated and compensation and reimbursement for services and expenses denied.

8.3. Form of Auditor's Report.

An auditor's report shall include a statement of the questions involved, findings of fact, conclusions of law, and, if the account is approved by the auditor, it shall also expressly confirm the account and shall specify, or indicate by reference to the statement of proposed distribution, the names of the persons to whom the balance available for distribution is awarded and the amount or share awarded to each of such persons.

8.4. Form of Master's Report.

A master's report shall state the number, times, dates and duration of the hearings before him, the number, extent and causes of any delays or continuances, and the basis of the court's jurisdiction, and shall include a statement and discussion of the questions involved, findings of fact and conclusions of law, and specific recommendations.

8.5. Transcript of Testimony.

The transcript of testimony taken before an auditor or master shall be filed with his report.

8.6. Notice of Filing Report.

An auditor or master shall give notice of the filing of his report or of the intention to file his report in such manner and to such parties as local rules shall prescribe.

Local Rule 8.6:1 Notice of Filing Report. Preliminary Exceptions.

After the report is prepared, the auditor or master shall serve on the parties who have appeared before him, or their attorneys, ten (10) days written notice of the day fixed for filing the same and in the meantime, such parties shall be allowed access thereto. Any party interested may file preliminary exceptions to the report, before the day fixed for the filing thereof. If preliminary exceptions are filed, the auditor or master shall reexamine the report and amend the report if, in his opinion the preliminary exceptions are, in whole or in part, well founded. If the report is not filed at the time fixed therefore in the said notice, said report shall only be filed after five (5) days written notice is given to the parties, or their attorneys. The auditor or master shall certify in his report the manner and time of serving the notice herein required.

8.7. Confirmation of Report.

1. The report of an auditor shall be confirmed in such manner as local rules shall prescribe.
2. The report of a master shall not be approved until a decree is entered adopting its recommendations.

Local Rule 8.7:1 Approval of Expenses and Fees prior to Confirmation.

No auditor's or master's report shall be confirmed nisi or otherwise approved until such time as the Court shall have entered an order approving the amount of expenses to be reimbursed unto and the amount of fees to be awarded unto the auditor or master. The Court may assess said expenses and fees upon any party in interest, as it deems fit.

Local Rule 8.7(a):1 Confirmation of Auditor's Reports. Exceptions.

All reports of auditors shall be filed in open Court at the time and date set by the auditor, pursuant to these Rules. Upon the filing of the report, it shall be confirmed nisi, which confirmation shall be made absolute by the Clerk without further order of Court, unless exceptions thereto are filed.

Local Rule 8.7(b):1 Confirmation of Master's Reports. Exceptions.

All reports of masters shall be filed in open Court at the time and date set by the master pursuant to these Rules. Upon the filing of the report, the Court shall enter a decree nisi either adopting the master's recommendations or rejecting the same. A decree nisi shall be made final by the Clerk without further order of Court, unless exceptions thereto are filed.

8.8 Security for Expenses and Fees.

An auditor or master, the accountant or any party in interest may apply to the court at any time for leave to require security for the payment of the auditor's or master's expenses and fees, and, when such leave is granted, the auditor or master may decline to proceed until security is entered.

Local Rule 8.8:1 Absolute Confirmation. Auditor's and Master's Expenses and Fees.

No nisi confirmation or decree nisi shall be confirmed absolutely by the Clerk until all expenses and auditor's or master's fees have been paid to the Clerk. Upon absolute confirmation. the Clerk shall pay all expenses and the balance of the auditor's or master'- fee to the auditor or master, after deducting ten (10%) percent of the auditor's or master's fee to be paid to the treasurer of the Mercer County Bar Association.