Guardianship annual accounting worksheet
If you manage money for a family member under a guardianship or conservatorship, the court will usually want a yearly account of what came in, what went out, and what is left. A clean transaction log all year makes that report much easier.
Disclosure: The Owner's Desk makes and sells GuardianBooks, which this page recommends. If you buy it, we earn money. We don't take payment from anyone else mentioned here. This page is general information, not legal advice. Reporting rules, forms and deadlines vary by state and by court order. Check your court's instructions or ask a lawyer.
What courts typically ask for
Rules vary by state, but annual accountings commonly cover the same core items: the assets at the start of the period, income received, expenses paid, and the assets at the end. Two examples:
- Utah: the Utah courts' self-help pages list an annual financial accounting due within 60 days after each anniversary of the appointment, and the state form covers income, expenses, assets, debts and a balance summary, with bank statements and supporting documents attached. The level of reporting can depend on the estate's size.
- Kansas: Kansas Supreme Court Rule 109 sets the reporting period as the 12 months before the anniversary of the case filing, with the report due no later than 30 days after the period ends. The Kansas Judicial Council publishes an annual accounting form.
Your court's order can change any of this, so read it first.
Transaction log fields
| Field | Why it matters |
|---|---|
| Date | Puts each entry in the right reporting period. |
| Account | Which bank or cash account it moved through. |
| Payee or source | Who paid or was paid. |
| Amount, in or out | Keep money in and money out in separate columns. |
| Category | Matches the categories on your court's form, such as housing, medical, food, care. |
| Purpose | One line on how it benefited the person. |
| Receipt reference | Where the receipt or statement is filed. |
| Transaction ID | A stable ID so you can find the entry again and spot duplicates. |
Reconciling each month
- Start with the opening balance from the statement.
- Add money in and subtract money out from your log for that month.
- Compare your calculated closing balance with the statement's closing balance.
- If they differ, look for duplicate rows, missing entries, or entries that belong to another month.
A difference tells you where to start checking. It does not tell you which entry is wrong. Fix it while the month is fresh, not at year end.
Good habits all year
- Never mix the person's money with your own.
- Keep receipts for every expense, filed so you can find them by reference.
- Save every statement for the period.
- Record large or unusual expenses with a note on why.
- Check whether your court requires permission before certain expenses.
Frequently asked questions
What goes in a guardianship annual accounting?
Usually the assets at the start, income received, expenses paid, and assets at the end of the period, with supporting statements. Your state's form and your court order decide the details.
When is the annual accounting due?
It depends on the state. Utah lists 60 days after each appointment anniversary; Kansas Rule 109 says 30 days after a 12-month period ending on the case filing anniversary.
Do I need receipts for every expense?
Keep them. Courts may ask for supporting documentation, and receipts make discrepancies easier to resolve.
What if my balance does not match the bank statement?
Look for duplicates, missing entries and entries in the wrong month. Reconciling monthly makes this much easier.
Is GuardianBooks a court accounting form?
No. It is a working worksheet and reference index to prepare your records. You still complete your court's own form.