It is the guardian’s duty to file an initial guardianship report and report annually thereafter. These reports have required due dates, based on the date the Letters of Guardianship were issued. The Initial Verified Inventory is due within 60 days of the date the Letters of Guardianship were issued. The Annual Accounting dates are listed in the table below. The clerk is responsible for notifying the court when a report is not filed timely.

*  First Annual Report(s) will run from the signed date of the Letters of Guardianship to the Report End Date. See Florida Probate Rule 5.904 Appendix B  and  Administrative Order 5.1.

Pursuant to Rule 5.620(b), an Amended or Supplemental Inventory may be required. The assets on hand at the end of one reporting period should be the beginning value of the next report, therefore, corrective reports may be needed.

The guardian should indicate on the Initial Inventory whether the ward leases a safe-deposit box.  If a safe-deposit box exists, a safe-deposit box inventory should be filed with the verified inventory pursuant to Rule 5.620(d) and Florida Statutes §744.365(4). 

The clerk is entitled to a statutory fee for conducting the audit, which is due at the time of filing on an Initial Inventory or Annual Accounting. The audit fee is a sliding scale based on the end value of the property . The Guardianship Auditor confirms receipt of appropriate payment or waiver of the audit fees.

If the Judge orders the guardian of the property to post a bond pursuant to Florida Statutes §744.351, the guardianship auditor verifies that the bond was obtained.  In subsequent annual accounting audits, the auditor will verify bond maintenance.

The auditor will verify that the guardian has attached the statement(s) to the Initial Verified Inventory/Annual Accounting pursuant to Florida Statutes §744.365(3)/§744.3678(2)(b).  The statements are used during the audit to confirm stated values and to confirm ownership of the accounts.

Please review this statute regarding items which require court approval. The following are examples of transactions that require court approval: paying reasonable funeral expenses, repairing buildings/other structures, entering a lease, etc. If you were required to obtain court orders, please include a reference line as to the date and docket line number in the accounting, to assist the auditor in verifying court approval.

Only the court can determine if guardian or attorney fees and expenses are reasonable, therefore a court order is required.  Please include a reference line as to the date and docket line number in the accounting to assist the auditor in verifying court approval for the amount paid.

The report is required to be signed by both the guardian and their attorney unless the guardian is a guardian advocate. Pursuant to Florida Statutes §744.104, the document filed must include an oath or affirmation as to a truthful disclosure, such as “Under penalties of perjury, I declare that I have read the foregoing, and the facts alleged are true to the best of my knowledge and belief.” The auditor will verify that each report is signed by the guardian pursuant to Rule 5.610.

Pursuant to Florida Statutes §744.3145, the guardian is required to complete training within 4 months of appointment. Training includes the preparation of guardian reports and the legal duties and responsibilities of the guardians among other topics. 

When the court orders funds to be placed in a restricted account, pursuant to the order, the guardianship auditor will verify that the minor’s assets were placed in a restricted account and that the financial institution completed an acceptance/receipt of the funds.