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

2. (2) The annual accounting must include:

   1. (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.
   2. (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. (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. (a) For estates with a value of $25,000 or less the fee shall be $10.
   2. (b) For estates with a value of more than $25,000 up to and including $100,000 the fee shall be $50.
   3. (c) For estates with a value of more than $100,000 up to and including $500,000 the fee shall be $100.

   4. (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.

      ¹Note.--As amended by s. 72, ch. 90-271. Subsection (4) was also amended by s. 35, ch. 90-271. The s. 72 version is published here as the last expression of legislative will. Subsection (4), as amended by s. 35, ch. 90-271, reads:

   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:

4. (4) Unless the accounting reveals that the ward's property is less than $25,000 in value, the guardian shall pay from the ward's property to the clerk a fee of $50, upon the filing of the annual accounting, for the auditing of the accounting. 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 petition, the accounting, and any documentation filed by the guardian in support of the waiver. Upon such waiver, the fee must be paid from the general fund of the county in which the guardianship proceeding is conducted and the clerk 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.