What Reports Do Florida Guardians Have to File Each Year?

Most people accept a guardianship appointment thinking about the person they will help. Few realize they have also taken on a permanent filing obligation to a court that will review their work every single year, for as long as the guardianship lasts.

The requirements differ depending on whether you are guardian of the person, guardian of the property, or both. Missing them can lead to contempt, personal liability, or removal, so the calendar matters as much as the caregiving.

What Annual Reports Must a Florida Guardian File?

The core requirement comes from Florida Statute 744.367, which sets the duty to file an annual guardianship report.

What you file depends on your role:

• Guardian of the person files an annual guardianship plan, which updates the court on the ward’s condition and care
• Guardian of the property files an annual accounting, which reports all financial activity
• Guardian of both files both documents

Both types of annual report must include a declaration of all remuneration the guardian received from any source for services to or on behalf of the ward. The statute defines that broadly, covering any payment or benefit made directly or indirectly, in cash or in kind.

The annual report must also be served on the ward, unless the ward is a minor or totally incapacitated, and on the ward’s attorney if there is one.

When Are Florida Guardianship Reports Due?

The deadlines depend on whether your court uses fiscal-year or calendar-year filing.

Under Florida Statute 744.367:

• Annual guardianship plan. Unless the court requires calendar-year filing, the guardian of the person files within 90 days after the last day of the anniversary month in which the letters of guardianship were signed. If the court requires calendar-year filing, the plan is due on or before April 1 each year.
• Annual accounting. Unless the court requires or authorizes fiscal-year filing, the guardian of the property files on or before April 1 each year.

The most recent annual guardianship plan approved by the court stays in effect until the court approves a new one.

Local practice matters here. In Duval County, for example, the Clerk instructs that annual plans and annual accountings be filed within 90 days of each anniversary date of the granting of letters, unless waived by court order. Confirm the schedule your specific court uses rather than assuming.

What Do You Have to File When You Are First Appointed?

Before the annual cycle starts, there is an initial round. Under Florida Statute 744.362, each guardian files an initial guardianship report within 60 days after the letters of guardianship are signed.

That initial report consists of:

• A verified inventory if you are guardian of the property, listing the ward’s assets as of the date of appointment
• An initial guardianship plan if you are guardian of the person

The initial report is served on the ward, unless the ward is a minor under 14 or totally incapacitated, and on the ward’s attorney. Either the ward or the attorney may request a hearing on whether the report is adequate.

You must also keep substantiating papers that demonstrate the accuracy of the initial inventory for three years after your discharge. Those records are not filed with the court, but they must be available for inspection if the court orders it.

What Goes Into the Annual Guardianship Plan and Accounting?

The two documents serve different purposes and require different records.

The annual guardianship plan updates the court on the person, typically covering:

• The ward’s current medical and mental condition
• Where the ward lives and any change in residence
• Medical, dental, and mental health services received
• Social and personal activities
• Plans for the coming year, including anticipated changes in care

The annual accounting documents the property, generally including:

• All receipts and income during the period
• All disbursements and expenses
• The balance of assets at the start and end of the period
• Supporting documentation such as bank statements and receipts

Florida Statute 744.3679 allows simplified accounting procedures in certain cases, which can reduce the burden for smaller guardianships. Ask your attorney whether your case qualifies.

What Other Ongoing Obligations Do Guardians Have?

The annual report is the main event, but not the only duty.

• Annual appearance. Florida Statute 744.3735 addresses the guardian’s annual appearance before the court.
• Annual judicial review. The court reviews guardianship reports and, under Florida Statute 744.372, reviews the appropriateness and extent of the guardianship annually.
• Court approval for major decisions. Certain actions, such as selling real property or changing the ward’s residence, require authorization before the guardian acts.
• Local audit fees. Clerks charge fees to review your filings. In Duval County, the verified inventory audit fee is $85 when the ward’s property exceeds $25,000, and annual accounting charges range from $20 for estates of $25,000 or less up to $250 for those above $500,000.
• Guardian training. Most guardians complete a minimum of 8 hours of court-approved instruction within 4 months of appointment.

What Happens If a Guardian Misses a Filing Deadline?

Courts do not treat late reports as paperwork problems. Florida Statute 744.3685 authorizes the court to order a guardianship report and provides for contempt.

Consequences can include:

• An order compelling the report, followed by contempt proceedings
• Personal liability for losses to the ward caused by the guardian’s failures
• Removal and appointment of a successor guardian
• Surcharge claims for unexplained or mismanaged funds

The practical protections are simple. Set calendar reminders tied to your anniversary month or the April 1 date, keep receipts and statements as you go rather than reconstructing them later, and separate the ward’s funds from your own so the accounting is clean.

Staying Current With Your Florida Guardianship Filing Duties

Florida guardians file an initial report within 60 days of appointment and then an annual report every year, an annual guardianship plan for the person, an annual accounting for the property, or both. Deadlines run from either the anniversary month of your letters or April 1, depending on your court, and local audit fees apply.

Guardianship is an ongoing fiduciary role under continuous court supervision. Treating the reporting as part of the job, rather than an afterthought, protects both the ward and you.

At Berg Bryant Elder Law Group, our Florida Board Certified Elder Law Attorneys support guardians through appointment and ongoing compliance, including annual plans and accountings. If you are serving as a guardian and want help staying current, contact our office and tell us about your case.

This article is for general information and is not legal advice. Filing schedules and fees vary by court, so speak with one of our elder law professionals about your guardianship.