IN THE CIRCUIT COURT OF FLORIDA, SEVENTH JUDICIAL CIRCUIT
IN AND FOR FLAGLER, PUTNAM, ST. JOHNS AND VOLUSIA COUNTIES

WHEREAS, the Clerk of the Circuit Court is mandated by the Florida legislature, pursuant to §744.368, Fla. Statutes, to audit the initial and annual report of guardianship files, and

WHEREAS, the Clerk of the Circuit Court shall receive from the ward’s estate a statutory fee upon the filing of the verified inventory, for the auditing of the verified inventory, and

WHEREAS, the Clerk of the Circuit Court shall receive from the ward’s estate a statutory fee upon the filing of the annual accounting, for the auditing of the annual accounting, and

WHEREAS, the duties of the Clerk of the Circuit Court and/or his/her auditor are not clearly defined in the Florida Statutes.

NOW THEREFORE, I ROBERT K. ROUSE, JR., Chief Judge of the Seventh Judicial Circuit of Florida, hereby order as follows:

1. The Clerk of the Circuit Court shall not accept for filing a Petition for Determination of Incapacity unless it is accompanied by a copy of the Petition for Appointment of Guardian pursuant to §744.3201(3), Fla. Statutes. When the Petition of Appointment of Guardian is filed, this action shall be assigned to the same judicial division as the Petition for Determination of Incapacity.

2. The Clerk of the Circuit Court or his/her auditor shall audit verified inventories filed on or after October 1, 1989 by the guardian in all existing and newly filed guardianship cases. In performing the audit, the Clerk or his/her auditor shall determine if:

a) The verified inventory is filed and executed properly within 60 days after issuance of Letters of Guardianship, §744.362, Fla. Statutes; Fla. Probate R. 5.620(a);
b) The itemized list of assets and liabilities is included and that it contains a detailed description and value for each item;
c) There is included a current statement from the financial institution(s) holding any cash assets and security investments included in 2(b);

d) The computations contained in the verified inventory are mathematically correct, §744.365, Fla. Statutes;
e) The verified inventory identifies all declared sources of periodic income, including, without limitations, social security benefits and pensions, and identifies the institutions(s) or persons where such income is deposited, §744.365 (2) and (3), Fla. Statutes;
f) There is included a statement as to whether or not there is a safe deposit box held by or on behalf of the ward;
g) A copy of the inventory of the safe deposit box (if any) has been signed by an employee of the institution where the box is located, and the inventory identifies and describes the assets held therein, §744.365 (4), Fla. Statutes, it being understood the Clerk or auditor has no duty to verify the contents of the safe deposit box, or the identity or description of the items held therein.
h) A bond or receipt from a financial institution pursuant to 69.031, Fla. Statutes, is in the file as per court order, §744.351(6), Fla. Statutes.

3. The Clerk of the Circuit Court shall not accept for filing, the verified inventory, where the value exceeds $25,000.00, unless it is accompanied by the statutory audit fee. However, if a Petition to Waive or a signed Order Waiving the statutory audit fee for the inventory is presented at the time of filing the inventory, then the Clerk shall accept said inventory and conduct the requisite audit. If the Petition to Waive is denied, the Clerk shall collect the audit fee.

4. The Clerk of the Circuit Court or his/her auditor shall audit annual financial returns due to be filed on or after October 1, 1989 in all existing and newly filed guardianship cases. In performing this audit, the Clerk or his/her auditor shall determine if:

a) Each guardian of the person has filed an annual guardianship plan within 90 days of the last day of the anniversary month of the issuance of Letters of Guardianship
b) Each guardian of the property has filed an annual guardianship accounting on or before the first day of the fourth month after the end of the fiscal year, unless the court authorizes filing on a calendar year basis;
c) Each guardian of the person and property has filed an annual guardianship report by the first day of the fourth month after the anniversary month of the issuance of Letters of Guardianship;
d) All income and receipts listed pursuant to Paragraph 2 (e) of this Administrative Order are reflected on copies of bank account statements, or other financial statements, § 744.3678, Fla. Statutes;
e) All disbursements are pursuant to court order, §744.3678, §744.441 and §744.444, Fla. Statutes;

f) The assets, liabilities, income and expenditures reported in the annual return can be reconciled with the data contained in the verified inventory or the most recently court-approved annual return, §744.3678, Fla. Statutes;
g) Pursuant to §744.368, Fla. Statutes, the report contains information about the ward addressing:
i) Physical and mental health care;
ii) Personal and social services;
iii) The residential setting;
iv) The application of insurance, private benefits and government benefits;
v) The physical and mental health examinations;
vi) The initial verified inventory or the annual accounting.

5. The Clerk of the Circuit Court shall not accept for filing, the Annual Accounting, unless the accounting is accompanied by the statutory audit fee as outlined in §744.3678 (4), Fla. Statutes. However, if a Petition to Waive or a signed Order Waiving the audit fee is presented at the time of the filing of the Accounting, then the Clerk shall accept said accounting and conduct the audit. If the Petition to Waive is denied, the Clerk shall collect the audit fee.

6. Upon court approval of each initial/annual Accounting, the Clerk shall return all supporting receipts filed therewith to the guardian, or to the attorney for the guardian. Bank statements or financial statements of any kind, however, shall be retained in the court file pursuant to §744.3678 (2)(b), Fla.Statutes.

7. The accounting standards described in Fla. Probate R. 5.346 (b), shall be followed in all accountings, annual accountings, interim accountings, final accountings or other fiduciary accountings. Use of the form in Appendix “A” to Rule 5.346 shall be presumed to be in compliance with these accounting standards.

8. All documents (bank statements, etc.) supporting entries in the annual financial report shall be as of the ending date of the financial report or have included a copy of the check book and an itemized reconciliation to the reported amount.

TO BE RECORDED in Flagler, Putnam, St. Johns and Volusia Counties.

DONE AND ORDERED at Daytona Beach, Volusia County, Florida this 4th day of October, 2000.