Filing Dates


The inventory shall be filed with the Commissioner of Accounts within four (4) months from the date of qualification as guardian. Failure to file within that period is a default in the Guardian’s legal responsibility. The inventory shall be filed in duplicate with the correct filing fees.

First Account

The first account of a guardian is due six (6) months from the date of qualification for the first four (4) months from the date of qualification. Do not extend the four (4) month account to a longer accounting period except to coincide with the ending date of the Guardianship bank account statement for ease of accounting. This account is due in the Commissioner’s office within six (6) months of qualification.  Failure to file within that period of time is a default. 

All accounts shall be filed in triplicate, (one complete set of documentation is to be provided).

Second and Subsequent Accountings

The second accounting and all subsequent accountings, which are filed in triplicate, will be due on a sixteen (16) month basis for each succeeding twelve (12) month period.  For example, if you qualified on January 1st, your first account would be due on July 1st for the period ending April 30th.  Your second account will be due on September 1st of the following year for the period May 1st of the preceding year through April 30th of the filing year. Do not extend the twelve (12) month accounting to a longer reporting period.

Final Account

A final account for a minor should be filed no later than four (4) months after the minor’s eighteenth birthday, on which account you will report the payment of all final Guardianship administrative expenses and also report the final distribution to the child (now an adult) of all assets to which he/she is entitled at age eighteen (18). A fee is due with the final account, so do not make full distribution without considering the final fees and costs due the Commissioner.

You may not delay the distribution of the minor’s estate to him/her because you may feel the minor is “still not mature enough to handle the money”, unless there is a Court Order delaying “for good cause” the date for distribution of the minor’s share.