Rule 16-809 - Appointment, Compensation, Duties of Auditors(1)Appointment; Compensation. A majority of the judges of the circuit court of a county may appoint standing auditors. The compensation of an auditor who is an employee of the court shall be as determined in the appropriate budget and may not be assessed as costs against a party to the action. Otherwise, subject to Code, Courts Article, § 2-102(b)(1), the court shall prescribe the compensation, fees, and costs of the auditor and may assess them among the parties. Cross references: Code, Courts Article, § 2-501(b)(1) provides that each employee of a circuit court, including auditors, is entitled to compensation as provided in the appropriate budget.
(2)Duties. The duties of a standing auditor and the procedures relating to matters referred to a standing auditor shall be as set forth in the Maryland Rules or by other State law. Cross reference: See Rules 2-543, 13-502, 14-305.
Committee note: Auditors have been described as "the calculator and accountant of the court, and when any calculations or statements are required, all the pleadings, exhibits and proofs are referred to [the auditor], so that [the auditor] be enabled to investigate and put the whole matter in proper order, for the action of the court. German Luth. Church v. Heise, 44 Md. 453, 64-65 (1876).
(b) Special Auditor(1)Appointment; Compensation. The circuit court of a county may appoint a special auditor for a particular action. Unless the special auditor is paid with public funds, the court shall prescribe the compensation, fees, and costs of the auditor and assess them against the parties. Cross reference: Section 2-102(b) provides that a special auditor is entitled to reasonable compensation as set by the court but not less than $15 for stating an account and that the fee may be taxed as costs or paid by the county.
(2)Powers and Duties. The order of appointment may specify or limit the powers of a special auditor and may contain special directions. Those powers shall be consistent with the traditional role of auditors. Cross reference: See the Committee Note to subsection (a)(2) of this Rule.
(c) Officer of the Court; Tenure. An auditor is an officer of the court in which the referred action is pending and serves at the pleasure of the court.(d) Transcript. The cost of any transcript required to be prepared in connection with the referral of a matter to an auditor may be included in the costs of the action and assessed among the parties as the court may direct. This Rule is derived in part from the 2018 version of Rule 2-543(a) and (i) and is in part new.
Adopted Oct. 10, 2018, eff. 1/1/2019; amended March 1, 2024, eff. 7/1/2024.