The 2023 Florida Statutes (including Special Session C)

Title XLIII
DOMESTIC RELATIONS

Chapter 744
GUARDIANSHIP

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F.S. 744.3678

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. This paragraph does not apply to any property or any trust of which the ward is a beneficiary but which is not under the control or administration of the guardian.

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

(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 $20, from which the clerk shall remit $5 to the Department of Revenue for deposit into the General Revenue Fund.

(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 $85, from which the clerk shall remit $10 to the Department of Revenue for deposit into the General Revenue Fund.

(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 $170, from which the clerk shall remit $20 to the Department of Revenue for deposit into the General Revenue Fund.

(d) For estates with a value in excess of $500,000 the clerk of the court may charge a fee of up to $250, from which the clerk shall remit $25 to the Department of Revenue for deposit into the General Revenue Fund.

Upon petition by the guardian, the court may waive the auditing fee upon a showing of insufficient funds in the ward’s estate. 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.

(5) This section does not apply if the court determines that the ward receives income only from social security benefits and the guardian is the ward’s representative payee for the benefits.

History.—s. 52, ch. 89-96; ss. 35, 72, ch. 90-271; s. 1088, ch. 97-102; s. 116, ch. 2003-402; s. 13, ch. 2004-260; s. 78, ch. 2004-265; s. 139, ch. 2005-2; s. 17, ch. 2006-178; s. 41, ch. 2008-111; s. 27, ch. 2019-58.

F.S. 744.3678 on Google Scholar

F.S. 744.3678 on Casetext

Amendments to 744.3678

Arrestable Offenses / Crimes under Fla. Stat. 744.3678

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 744.3678.

Annotations, Discussions, Cases:

Cases from cite.case.law:

MCCULLOCH, A. M. v. SECRETARY OF HEALTH AND HUMAN SERVICES,, 923 F.3d 998 (Fed. Cir. 2019)

. . . . § 744.3678(4); and an annual bond premium, id. § 744.474(8). . . .

In AMENDMENTS TO FLORIDA PROBATE RULES, 199 So. 3d 835 (Fla. 2016)

. . . amendments to rule 5.696, which contain reporting requirements that go beyond those contained in section 744.3678 . . .

WHITE, v. GUARDIANSHIP OF L. LUBIN,, 150 So. 3d 1256 (Fla. Dist. Ct. App. 2014)

. . . . § 744.3678(2), (3). . . . payment, along with other substantiating papers, for a period of 3 years after his or her discharge. § 744.3678 . . .

In AMENDMENTS TO FLORIDA PROBATE RULES, 986 So. 2d 576 (Fla. 2008)

. . . . § 744.3678, Fla. Stat. Annual accounting. § 744.3685, Fla. Stat. . . . Annual guardianship plan. § 744.3678, Fla. Stat. Annual accounting. § 744.387, Fla. Stat. . . . Annual guardianship plan. § 744.3678, Fla. Stat. Annual accounting. Rule References Fla. Prob. . . .

G. S. v. T. B., 985 So. 2d 978 (Fla. 2008)

. . . Guardianships also require annual accounting pursuant to section 744.3678, Florida Statutes (2005). . . .

In AMENDMENTS TO THE FLORIDA PROBATE RULES, 948 So. 2d 735 (Fla. 2007)

. . . . § 744.3678, Fla. Stat. Annual accounting. § 744.3679, Fla. Stat. . . . Annual guardianship plan. § 744.3678, Fla. Stat. Annual accounting. § 744.3685, Fla. Stat. . . .

AMENDMENTS TO THE FLORIDA RULES OF APPELLATE PROCEDURE, THE FLORIDA RULES OF CIVIL PROCEDURE, THE FLORIDA RULES OF CRIMINAL PROCEDURE, THE FLORIDA FAMILY LAW RULES OF PROCEDURE, THE FLORIDA RULES OF JUVENILE PROCEDURE, AND THE FLORIDA PROBATE RULES, 887 So. 2d 1090 (Fla. 2004)

. . . . § 744.3678, Fla. Stat. Annual accounting. § 744.3685, Fla. Stat. . . .

KEITHLY, v. VANCE,, 854 So. 2d 854 (Fla. Dist. Ct. App. 2003)

. . . Section 744.3678(3), Florida Statutes (2000), provides that a “guardian must obtain a receipt or canceled . . .

AMENDMENTS TO THE FLORIDA PROBATE RULES, 848 So. 2d 1069 (Fla. 2003)

. . . . § 744.3678, Fla. Stat. Annual accounting. § 744.3685, Fla. Stat. . . . Annual guardianship plan. § 744.3678, Fla. Stat. Annual accounting. § 744.3679, Fla. Stat. . . . Annual guardianship plan. § 744.3678, Fla. Stat. Annual accounting. § 744.387, Fla. Stat. . . .

AMENDMENTS TO THE FLORIDA PROBATE RULES, 778 So. 2d 272 (Fla. 2000)

. . . . § 744.3678, Fla. Stat. Annual accounting. § 744.3679, Fla. Stat. . . .

AMENDMENTS TO FLORIDA PROBATE RULES, 683 So. 2d 78 (Fla. 1996)

. . . . § 744.3678, Fla.Stat. Annual accounting. § 711.3679, Fla.Stat. . . .

SUN BANK AND TRUST COMPANY, v. G. JONES,, 645 So. 2d 1008 (Fla. Dist. Ct. App. 1994)

. . . Property for the time period of July 1,1990 through June 30, 1991, pursuant to sections 744.3675 and 744.3678 . . . fails to disclose that any audit fee was paid to the clerk of the circuit court, pursuant to section 744.3678 . . . Pursuant to section. 744.3678, an annual guardianship report must be audited by the clerk within ninety . . .

In AMENDMENTS TO FLORIDA PROBATE RULES, 607 So. 2d 1306 (Fla. 1992)

. . . . § 744.3678, Fla.Stat. Annual accounting. § 744.3685, Fla.Stat. . . . Annual guardianship plan. § 744.3678, Fla.Stat. . . . Duty to file annual guardianship report. § 744.3678, Fla.Stat. . . . Annual guardianship plan. § 744.3678, Fla.Stat. Annual accounting. . . . Annual guardianship plan. § 744.3678, Fla.Stat. Annual accounting. . . .

In AMENDMENTS TO THE FLORIDA PROBATE RULES, 584 So. 2d 964 (Fla. 1991)

. . . . § 744.3678, Fla.Stat. Annual accounting. § 744.3371(2), Fla.Stat. . . . Annual guardianship plan. § 744.3678, Fla.Stat. Annual accounting. § 744.387, Fla.Stat. . . . Duty to file annual guardianship report. § 744.3678, Fla.Stat. . . . Annual guardianship plan. § 744.3678, Fla.Stat. Annual accounting. . . . Annual guardianship plan. § 744.3678, Fla.Stat. Annual accounting. . . .

IN RE GUARDIANSHIP OF BOLLERO, 39 Fla. Supp. 2d 156 (Fla. Cir. Ct. 1990)

. . . Section 744.3678 Fla. . . .

In AMENDMENT TO FLORIDA PROBATE RULE- PART III GUARDIANSHIP, 551 So. 2d 452 (Fla. 1989)

. . . annual guardianship plan and the annual financial return in compliance with F.S. 744.3675 and F.S. 744.3678 . . .