The Florida Senate

744.3678  Annual accounting.--

(1)  Each guardian of the property must file an annual accounting with the court.

(2)  The annual accounting must include:

(a)  A full and correct account of the receipts and disbursements of all of the ward's property over which the guardian has control and a statement of the ward's property on hand at the end of the accounting period.

(b)  A copy of the annual or year-end statement of all of the ward's cash accounts from each of the institutions where the cash is deposited.

(3)  The guardian must obtain a receipt or canceled check for all expenditures and disbursements made on behalf of the ward. The guardian must preserve the receipts and canceled checks, along with other substantiating papers, for a period of 3 years after his or her discharge. The receipts, checks, and substantiating papers need not be filed with the court but shall be made available for inspection and review at such time and in such place and before such persons as the court may from time to time order.

¹(4)  The guardian shall pay from the ward's estate to the clerk of the circuit court a fee based upon the following graduated fee schedule, upon the filing of the annual financial return, for the auditing of the return:

(a)  For estates with a value of $25,000 or less the fee shall be $10.

(b)  For estates with a value of more than $25,000 up to and including $100,000 the fee shall be $50.

(c)  For estates with a value of more than $100,000 up to and including $500,000 the fee shall be $100.

(d)  For estates with a value in excess of $500,000 the fee shall be $150.

Any guardian unable to pay the auditing fee may petition the court for a waiver of the fee. The court may waive the fee after it has reviewed the documentation filed by the guardian in support of the waiver. Upon such waiver, the clerk of the circuit court shall bill the board of county commissioners for the auditing fee.

History.--s. 52, ch. 89-96; ss. 35, 72, ch. 90-271; s. 1088, ch. 97-102; s. 116, ch. 2003-402.

¹Note.--Section 116, ch. 2003-402, amended subsection (4), effective July 1, 2004, to read:

(4)  The guardian shall pay from the ward's estate to the clerk of the circuit court a fee based upon the following graduated fee schedule, upon the filing of the annual financial return, for the auditing of the return:

(a)  For estates with a value of $25,000 or less the clerk of the court may charge a fee of up to $15.

(b)  For estates with a value of more than $25,000 up to and including $100,000 the clerk of the court may charge a fee of up to $75.

(c)  For estates with a value of more than $100,000 up to and including $500,000 the clerk of the court may charge a fee of up to $150.

(d)  For estates with a value in excess of $500,000 the clerk of the court may charge a fee of up to $225.


Any guardian unable to pay the auditing fee may petition the court for a waiver of the fee. The court may waive the fee after it has reviewed the documentation filed by the guardian in support of the waiver.