Florida Statute 744.3678 | Lawyer Caselaw & Research

The 2024 Florida Statutes

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.

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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 Citing Statute 744.3678

Total Results: 19

In Re: Amendments to the Florida Probate Rules - 2021 Fast-Track Report

Court: Supreme Court of Florida | Date Filed: 2021-11-04

Snippet: Fla. Stat. Annual guardianship plan. § 744.3678, Fla. Stat. Annual accounting.

In Re: Amendments to the Florida Probate Rules - 2020 Fast-Track Report

Court: Supreme Court of Florida | Date Filed: 2021-02-18

Snippet: Fla. Stat. Annual guardianship plan. § 744.3678, Fla. Stat. Annual accounting. § 744

In Re: Amendments to the Florida Probate Rules - 2020 Fast-Track Report

Court: Supreme Court of Florida | Date Filed: 2020-12-31

Snippet: Fla. Stat. Annual guardianship plan. § 744.3678, Fla. Stat. Annual accounting. § 744.3679

In Re AMENDMENTS TO the FLORIDA PROBATE RULES

Court: Supreme Court of Florida | Date Filed: 2016-09-01

Citation: 199 So. 3d 835, 41 Fla. L. Weekly Supp. 358, 2016 Fla. LEXIS 1963, 2016 WL 4586099

Snippet: requirements that go beyond those contained in section 744.3678, Florida Statutes, the governing substantive law

White v. Guardianship of Gary L. Lubin

Court: District Court of Appeal of Florida | Date Filed: 2014-11-21

Citation: 150 So. 3d 1256, 2014 Fla. App. LEXIS 19259, 2014 WL 6497820

Snippet: all disbursements made on behalf of the ward. § 744.3678(2), (3). In addition to the duty of paying the

In Re Amend. to Florida Probate Rules

Court: Supreme Court of Florida | Date Filed: 2008-07-10

Citation: 986 So. 2d 576, 33 Fla. L. Weekly Supp. 542, 2008 Fla. LEXIS 1242, 2008 WL 2686339

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

G.S. v. T.B.

Court: Supreme Court of Florida | Date Filed: 2008-05-22

Citation: 985 So. 2d 978

Snippet: require annual accounting pursuant to section 744.3678, Florida Statutes (2005). Unlike a guardianship

Gs v. Tb

Court: Supreme Court of Florida | Date Filed: 2008-05-22

Citation: 985 So. 2d 978, 33 Fla. L. Weekly Supp. 325, 2008 Fla. LEXIS 1243

Snippet: require annual accounting pursuant to section 744.3678, Florida Statutes (2005). Unlike a guardianship

In re Amendments to the Florida Probate Rules

Court: Supreme Court of Florida | Date Filed: 2007-02-01

Citation: 948 So. 2d 735, 32 Fla. L. Weekly Supp. 79, 2007 Fla. LEXIS 132, 2007 WL 268753

Snippet: 744.3675, Fla. Stat. Annual guardianship plan. § 744.3678, Fla. Stat. Annual accounting. § 744.3679, Fla

Amend. to Rules of App. Proc., Civ. Proc.

Court: Supreme Court of Florida | Date Filed: 2004-09-30

Citation: 887 So. 2d 1090, 2004 WL 2201732

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

Ago

Court: Florida Attorney General Reports | Date Filed: 2004-07-02

Snippet: annual accounting, which, as described in section 744.3678, Florida Statutes, must include: "(a) A full and

Keithly v. Vance

Court: District Court of Appeal of Florida | Date Filed: 2003-09-26

Citation: 854 So. 2d 854, 2003 Fla. App. LEXIS 14550, 2003 WL 22213630

Snippet: obtain the copies at her own expense. Section 744.3678(3), Florida Statutes (2000), provides that a “guardian

Amendments to the Florida Probate Rules

Court: Supreme Court of Florida | Date Filed: 2003-06-19

Citation: 848 So. 2d 1069, 28 Fla. L. Weekly Supp. 495, 2003 Fla. LEXIS 1063, 2003 WL 21402500

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

Amendments to the Florida Probate Rules

Court: Supreme Court of Florida | Date Filed: 2000-09-28

Citation: 778 So. 2d 272, 25 Fla. L. Weekly Supp. 730, 2000 Fla. LEXIS 1905, 2000 WL 1424512

Snippet: 744.3675, Fla. Stat. Annual guardianship plan. § 744.3678, Fla. Stat. Annual accounting. § 744.3679, Fla

Amendments to Florida Probate Rules

Court: Supreme Court of Florida | Date Filed: 1996-10-03

Citation: 683 So. 2d 78, 21 Fla. L. Weekly Supp. 436, 1996 Fla. LEXIS 1713, 1996 WL 559880

Snippet: 744.3675, Fla.Stat. Annual guardianship plan. 744.3678, Fla.Stat. Annual accounting. 744-3679, Fla

Sun Bank and Trust Co. v. Jones

Court: District Court of Appeal of Florida | Date Filed: 1994-09-30

Citation: 645 So. 2d 1008, 1994 Fla. App. LEXIS 9379, 1994 WL 531274

Snippet: June 30, 1991, pursuant to sections 744.3675 and 744.3678, Florida Statutes. Jones stated his desire to

In re Amendments to the Florida Probate Rules

Court: Supreme Court of Florida | Date Filed: 1992-09-24

Citation: 607 So. 2d 1306, 17 Fla. L. Weekly Supp. 636, 1992 Fla. LEXIS 1622, 1992 WL 249483

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

In Re Amendments to the Florida Probate Rules

Court: Supreme Court of Florida | Date Filed: 1991-08-22

Citation: 584 So. 2d 964, 16 Fla. L. Weekly Supp. 557, 1991 Fla. LEXIS 1335, 1991 WL 169366

Snippet: 744.3675, Fla. Stat. Annual guardianship plan. § 744.3678, Fla. Stat. Annual accounting. § 744.3371(2),

In re Amendment to Florida Probate Rule—Part III (Guardianship)

Court: Supreme Court of Florida | Date Filed: 1989-09-29

Citation: 551 So. 2d 452, 1989 WL 139493

Snippet: return in compliance with F.S. 744.3675 and F.S. 744.3678, and shall be served on the ward and the ward’s