Guardianship Audits

The Clerk serves as the custodian of court files for guardianships. Additionally, the Clerk’s Probate Section reviews each initial and annual guardianship report to ensure that it contains information about the ward, to include:

• Physical and mental health care
• Personal and social services
• Residential setting
• Application of insurance, private benefits, and government benefits
• Physical and mental health examinations

The Clerk’s Internal Audit Department reviews: 

• Initial verified inventory
• Annual accountings
• Final accounting
• Discharge of Guardian

Within 30 days after the date of filing of the initial or annual report of the guardian of the person, the Clerk is responsible for completing a review of the report. For questions regarding the initial and annual guardianship report/plan, please call (352) 742-4122.

Within 90 days after the filing of the verified inventory or accounting by a guardian of the property, the Clerk audits the verified inventory or accounting, and advises the court of the results of the audit, and whether it was timely filed. For questions regarding initial inventories or accountings, please call (352) 253-4930.

If the Clerk has reason to believe further review is appropriate, the Clerk may file a Request to Review Records for amendments and/or documents that reasonably impact guardianship assets, including, but not limited to, real or personal property, trusts, receipts, or disbursements charged to the guardianship.

Any fee or cost incurred by the guardian in responding to the review or audit may not be paid or reimbursed by the ward’s assets if there is a finding by the court of wrongdoing.

If a guardian fails to produce records and documents to the Clerk upon request, the Clerk may request the court to enter an order requiring that the records and documents be provided, or request a show cause hearing.

Common errors in guardianship accountings

Some common errors in guardianship accountings include:

Initial Verified Inventory:

• Failing to include a statement regarding whether the ward is a beneficiary to a trust.
• Failing to include a statement regarding whether the ward has a safe deposit box.
• Failing to list the opening bank account balances as of the date of letters of guardianship.

Annual Accounting:

• Failing to provide bank statements which include the last day of the accounting.
• Failing to provide prepaid credit card (e.g. Truelink) account statements.
• Failing to provide supporting documents (e.g. canceled checks, invoices).
• Failing to use the ending balance of previous accounting as the beginning balance of the recounting in question.
• Failing to include bank transfers in Schedules A and B, or C. A and B are the preferred schedules.
• Failing to subtotal bank accounts.

Final Accounting:

• Not including all schedules A, B, C, D, and E. Forgetting schedule E is the most common.
• Not including supporting documents (e.g. canceled checks, invoices).
• Not filing distribution of assets or receipt of assets with the Court.