4-6.1 FINAL AUDIT

Upon the resignation, removal, or death of a standing trustee, all accounts are to be closed and an annual report prepared. An audit of the trustee's operation must then be performed by an independent auditor or by the United States Trustee, covering the period from the close of the last annual report to the date of resignation, removal, or death. The United States Trustee should contact the Assistant Director for Review and Oversight to coordinate the conduct and scope of the audit. If the trustee resigns, is removed, or dies amidst allegations that trust funds are missing or cannot be accounted for, the procedures set forth in Volume 5 of this Manual must also be followed.

4-6.2 SUCCESSOR TRUSTEE

Upon the resignation, removal, or death of a standing trustee, a successor trustee must be appointed who is willing and able to respond to the exigencies of the circumstances. The alternative of having an Assistant United States Trustee serve as the successor standing trustee should be considered in the context of available resources.