(a)  When required.- The court shall refer to an auditor pursuant to Rule 2-543 all papers filed for the purpose of making a partial or final distribution of the estate. 

(b)  Action by auditor.- The auditor shall audit a final or interim distribution report filed pursuant to Rule 13-501 and shall state an account setting forth the distribution of the estate. 

(c)  Notice by auditor.-  

(1) To whom given.- The auditor shall give notice by first class mail, postage prepaid, to the debtor, the receiver or assignee, and each creditor who has filed a claim in the proceedings that an auditor's account has been stated. 

(2) Contents.- In addition to the requirements of Rule 2-543, the notice by the auditor shall contain the following information: 

(A) the total amount of property stated in the account; 

(B) the total amount of approved liens and priorities; 

(C) the total costs of administration, including as separate items the court costs and the compensation of the receiver, assignee, or person employed as a professional; 

(D) the amount available for distribution to general creditors; 

(E) the percentage of the creditor's claim to be paid; and 

(F) whether the distribution is final or partial. 

(d)  Interim distribution.- On application of the receiver, assignee, or other person in interest, the court may direct such partial distribution as may be safely made from the money in the hands of the receiver or assignee to those creditors whose claims are not in dispute, reserving sufficient assets to secure, after final settlement of all claims, a proportionate distribution among all creditors whose claims are finally allowed.