(1) Each master commissioner shall account to the circuit judge under whose direction he or she is acting, for all amounts received and distributed, for all proceeds of sales disbursed, and for all fees collected . These accounts shall be in the manner directed by the circuit judge who shall approve the accounts by his or her signature . The master commissioner shall file the approved accounts with the circuit clerk who shall include them with the applicable case file. Each master commissioner shall maintain a current record, kept in the office of the circuit clerk, or in the office of the master commissioner if the Chief Circuit Judge so directs, of each case in which a fee has been received.(2) Each master commissioner shall annually provide to the Administrative Office of the Courts a complete accounting for all amounts received and distributed and for all fees collected in accordance with the Rules of Administrative Procedure of the Court of Justice, Part IV. Excess fees referred to in Rule 53 .07 shall be remitted with the report and may be added to the existing surplus . A copy of this report shall at the same time be provided to the finance and administration cabinet.Amended by Order 2010-09, eff. 1/1/2011; prior amendment eff. 2/1/2001 (Order 2000-1); eff. 1/1/1989 (Order 88-7); adopted eff. 1/1/1978.