If you are the biological or adoptive parent of the protected person or a co-guardian with a parent of the protected person, you do not have to file an inventory report, annual status reports or financial accountings. But you still owe to the protected person the duty to meet her or his needs for care, comfort and maintenance and to budget, invest and use the protected person's estate to meet his or her needs over his or her expected life. In other words, you have all of the Authority and Responsibilities of a Guardian and all of the Authority and Responsibilities of a Conservator, but you do not have to report to the court, unless ordered by the judge. Utah Code 75-5-312 (3)((ix) and Rule of Judicial Administration 6-501.
Reports Required from the Guardian and Conservator
| This page describes the reporting requirements for the guardian and conservator of an adult, not of a minor. |
What are my reporting requirements?
Your reporting requirements depend on whether you are the parent of the protected person and also their guardian or conservator (including co-guardians and co-conservators).
Court-appointed guardians and conservators must file an initial inventory, and annual status reports and financial accountings. (Utah Code 75-5-312 and 75-5-417 and Rule 6-501) This requirement includes spouses who are guardians.
The court can impose a $5,000 penalty if you:
- willfully fail to file a report;
- make a substantial misstatement in a report; or
- are guilty of gross impropriety in handling the protected person's property.
Serving Copies of Reports and a Notice of Right to Object
After filing your inventory and your annual reports with the court, you must serve a copy, along with a Notice of Right to Object, on:
- the protected person (if of an appropriate age and mental capacity to understand the proceedings);
- the protected person's guardian or conservator (if the court has appointed one other than yourself);
- the protected person's spouse, adult children, parents and siblings; and
- anyone requesting notice under Utah Code Section 75-5-406.
Code of Judicial Administration Rule 6-501.
You may serve the documents by mail, email or hand delivery. If anyone objects to the filing or if the judge has questions, the court will schedule a hearing and notify you and the others. Code of Judicial Administration Rule 6-501.
One-time Inventory of the protected person's property
Within 90 days after being appointed, the conservator - or the guardian if there is no conservator - must file an inventory of the protected person’s property with the court. Utah Code Section 75-5-418 and Rule 6-501. Forms in the forms section below.
For information on how to identify the protected person’s property, see our page on Identifying the Protected Person's Property.
Once you have identified the protected person's property on the Inventory form, estimate the value of the property. Then file the inventory with the court. If more property is discovered later, file an amended inventory.
After filing the inventory with the court, send copies as described above in Serving Copies and the Notice of Right to Object.
Court-appointed guardians and conservators must file an initial inventory, and annual status reports and financial accountings. If you are the parent of the protected person or appointed as a co-guardian with a parent of the protected person, you do not have to file an inventory report, annual status reports or financial accountings. But you still owe to the protected person the duty to meet his or her needs for care, comfort and maintenance and to budget, invest and use the protected person's estate to meet his or her needs over his or her expected life. In other words, you have all of the Authority and Responsibilities of a Guardian and all of the Authority and Responsibilities of a Conservator, but you do not have to report to the court, unless ordered by the judge.
Otherwise, Utah Code Section 75-5-312 and Section 75-5-417 and Rule 6-501 require that you file the reports with the court. This requirement includes spouses who are guardians. The court can impose a $5,000 penalty if you:
- willfully fail to file a report;
- make a substantial misstatement in a report; or
- are guilty of gross impropriety in handling the protected person's property.
Utah Code Section 75-5-418 requires that the conservator file an inventory of the protected person's estate within 90 days after being appointed, and Rule 6-501 requires that the guardian file the inventory if the protected person does not have a conservator.
Inventory of the protected person's property
Within 90 days after being appointed, the conservator — or the guardian if there is no conservator — must identify, locate and inventory the protected person's property and file the inventory with the court. Utah Code Section 75-5-418 and Rule 6-501. For more information, see our page on Identifying the Protected Person's Property.
Once you have identified the protected person's property, estimate the value of the property and prepare and file the inventory with the court. If more property is discovered later, file an amended inventory. You can use the Inventory Report in the section on Forms below.
Annual status report
A guardian must report annually to the court on the protected person's care and status. Utah Code 75-5-312. The report shows what and how the protected person is doing and alerts the court to changes. It must include a report of the physical and mental condition of the protected person, their property (“estate”) that has been subject to the guardian's possession, the protected person's place of residence and others living in the same household.
You can use the Annual Status Report in the Forms section below.
Additional Notices:
Between annual reports, a guardian should inform the family and other interested persons of any significant changes in the protected person's circumstances. If the protected person moves or dies, or is likely to die within the next 10 days, notify the court and the interested persons immediately. See reporting a change of residence.
The guardian must also notify any person that the guardianship order requires them to notify regarding any significant health care or treatment the respondent receives.
Annual financial accounting
Forms for annual financial accounting reports are in the forms section below. There is a filing fee for filing the forms with the court. It depends on the amount of the protected person's property (estate). If the protected person is low income, you can ask for a fee waiver.
The reports must include a statement regarding and and all:
- assets at the beginning and end of the reporting year;
- income received during the year;
- disbursements for the support of the protected person;
- investments or trusts that are held for the protected person's benefit;
- expenditures or fees charged to the ward's estate; and
- other expenses incurred by the ward's estate
When there is a guardian and no conservator
If the value of the protected person's property ("estate") is more than $50,000, not including the residence owned by them, you must file a full accounting report with the court on an annual basis.
If the value of the protected person's property ("estate") is less than $50,000 not including the residence owned by them, you must file an informal accounting report with the court on an annual basis.
However, if the protected person's income is limited to a federal or state program requiring an annual accounting report, a copy of that report may be filed with the court instead of the required annual accounting reports described above.
The forms are in the forms section below.
When there is a guardian and a conservator
If there is a conservator, the guardian must report to the conservator the financial transactions that the guardian makes on the protected person's behalf. Utah Code 75-5-312. Because the conservator must report annually to the court, the guardian should report at least annually to the conservator. The guardian and the conservator should discuss and agree on the timing and content of the report.
Final accounting
The conservator - or the guardian if there is no conservator - must file a final accounting with the court if:
- the guardian or conservator resigns or is removed;
- the protected person dies;
- the court ends the guardianship or conservatorship because the protected person regains capacity; or
- the court transfers the guardianship or conservatorship to another state.
You may use the Annual Financial Accounting Report in the section on Forms below. The reporting period will be from the date of the most recently filed accounting to the date the guardianship or conservatorship ends or is transferred or the date the guardian or conservator resigns or is removed. Utah Code 75-5-419.
Serving Copies of Reports and a Notice of Right to Object
There is a filing fee for filing the forms with the court. It depends on the amount of the protected person's property (estate). If the protected person is low income, you can ask.
After filing your reports with the court, you must serve a copy, along with a Notice of Right to Object, on:
- the protected person (if of an appropriate age and mental capacity to understand the proceedings);
- the protected person's guardian or conservator (if the court has appointed one other than yourself);
- the protected person's spouse, adult children, parents and siblings; and
- anyone requesting notice under Utah Code Section 75-5-406.
Code of Judicial Administration Rule 6-501.
You may serve the documents by mail, email or hand delivery. If anyone objects to the filing or if the judge has questions, the court will schedule a hearing and notify you and the others. Code of Judicial Administration Rule 6-501.
|
Document |
Who Files? |
Due Date |
|---|---|---|
Inventory |
Conservator* |
Within 90 days after the appointment. |
Annual Status Report |
Guardian |
Within 60 days after each anniversary of the appointment. |
Annual Accounting Report |
Conservator* |
Within 60 days after each anniversary of the appointment. |
Final Accounting Report |
Conservator* |
Upon resignation or removal of the guardian or conservator or upon termination of the guardianship or conservatorship or transfer to another state. |
* Filed by the guardian if there is no conservator.
Changing the accounting report requirements for the annual reports
can ask the court to change the accounting report requirements by filing a Motion to Change Accounting Report Requirements. Forms are available in the forms section. You can ask the court to change:
- the reporting period. You can choose the start and end date for each year you will report on, such as January 1 to December 31, or April 16 of one year to April 15 of the following year.
- how often you report (the frequency). For example, from every year to every two years.
- the information contained in the report.
Reporting a change of residence
You do not need the court's permission to move the protected person to another residence within Utah, but you must notify the court that you are doing so and provide the court with the protected person's new address. You must also notify the other interested persons. Utah Code Section 75-5-312. There are no forms to report a change in residence; a letter or email will do. Address it to the clerk of the court that appointed you. Be sure to identify the case number and the protected person's name. Send a copy to the interested persons.
You must also notify the court if you move. Rule of Civil Procedure 76 .
You do need the court's permission to move the guardianship and conservatorship to another state or to another county within Utah. For more information and forms, see our page on Transferring a guardianship or conservatorship from Utah to another state.
Reporting a change in the protected person's capacity
You must promptly inform the court of any change in the protected person's capacity that warrants an expansion or restriction of your authority. For more information, see our page on Proceedings after the Appointment of a Guardian or Conservator.
Reporting the protected person’s death, expected death, hospitalization or admission to hospice, or the death or incapacity of the guardian or conservator
You must notify the interested persons if the protected person has been in the hospital for three or more days, has been admitted to hospice, or is expected to die within the next 10 days.
If the protected person dies, notify the court and interested persons immediately and file a copy of the death certificate with the court. See our page discussing the Death of the Protected Person.
If the guardian or conservator dies or becomes incapacitated, someone interested in the protected person must notify the court. A new guardian or conservator will then need to apply to be appointed.
Forms
Use the Online Court Assistance Program (OCAP) to prepare the necessary forms for an inventory, a status report, or an accounting based on the answers to the questions asked by the program.
You can also use the PDF and Word versions of the forms. The PDF forms can be downloaded, printed and completed by hand. The Word forms can be downloaded to your computer, typed and printed.
Inventory report
- Inventory report (using OCAP)
or
- 1198XX
- 1199XX
(Required if there are interested persons who must served with a copy of the Inventory) - 1200XX
(Required if there are interested persons who must be served with a copy of the Inventory) - 1800GU
Annual status report
If the protcted person's estate has stock accounts or real real estate, you can use OCAP to prepare the annual status report, but you will need to use the PDF or Word versions of the form to prepare the annual accounting report.
- Annual Status Report (using OCAP)
or
- Report on the Status of the Protected Person - PDF | Word
- 1199XX
(Required if there are interested persons who must be served with a copy of the Status Report) - 1200XX
(Required if there are interested persons who must be served with a copy of the Status Report) - 1800GU
Annual accounting report
If the protcted person's estate has stock accounts or real real estate, use the PDF or Word versions of the forms. The OCAP interview will not work for your situation.
- Guardian’s Financial Accounting to Conservator (using OCAP)
or
- 1158XX
- 1197XX
- 1199XX
(Required if there are interested persons who must be served with a copy of the Accounting Report) - 1200XX
(Required if there are interested persons who must be served with a copy of the Financial Accounting) - 1800GU