Sentence:  Provided , That if the total award is not over $ 500 and there <WSD>is</WSD> no qualified executor or administrator , payment may be made to the person or persons found by the Comptroller General of the United States to be entitled thereto , without the necessity of compliance with the requirements of law with respect to the administration of estates ; 
Meaning of the word marked with <WSD> tags:  have the quality of being; (copula, used with an adjective or a predicate noun)