Master commissioners shall maintain one or more separate interest-bearing escrow accounts for all proceeds received and disbursed and shall maintain an itemized accounting of same. Proceeds relating to the office of the master commissioner shall not be co-mingled with any other accounts or funds held by the master commissioner in his or her personal or other professional capacity. Interest earned on the account shall be remitted to the Administrative Office of the Courts, Department of Financial Services with the annual accounting report in accordance with Section 10(2). The account shall be subject to periodic audits, but no less than annual audits, by the Administrative Office of the Courts, Office of Audits.