term:

Surcharge

surcharge vt

1 : to impose a surcharge on [ a trustee for failing to exercise due care]
2 : to show an omission in (an account) for which credit ought to have been given
n 1 : an additional or excessive charge
2 : a penalty imposed on a fiduciary for failing to exercise due care in the management of assets

Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.