How is the trusteeship or guardianship account verified?
Verified 25 August 2021 - Directorate for Legal and Administrative Information (Prime Minister)
Supervision
Annual presentation
Every year, the guardian draw up a revenue and expenditure account and provide all supporting documents to the director of registry services of the local or judicial court. The revenue and expenditure account is a document which records the transactions (expenditure, revenue) which have been carried out during one year.
For bank accounts opened in the name of the protected person, the guardian must request an annual statement.
Audit of the revenue and expenditure account
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Protected Major
General case
Each year, the tutor must send, in the absence of a substitute tutor, a copy of the revenue and expenditure account to the Director of Court Registry Services for verification and acceptance.
However, if a subrogate guardian has been appointed (which is quite rare), the guardian must give him a copy of the revenue and expenditure account and supporting documents.
The subrogate guardian checks the account and then transmits it, possibly with his observations, to the director of registry services of the court.
Who shall I contact
Special cases
The litigation and protection judge (former guardianship judge) may decide that the task of auditing and approving the revenue and expenditure account be carried out instead of the Registrar of the Tribunal by the following persons:
- Subrogated guardian if one has been appointed
- Family Council
- Accountant
In the latter case, depending on the assets (resources) of the protected person, the judge may decide, upon receipt of the revenue and expenditure account, to entrust this task to a professional. It can also be a commissioner of justice (formerly bailiff and judicial auctioneer). However, his intervention will be the responsibility of the protected middle finger.
In case of difficulty (for example, if the interests of the protected person are not well managed, disagreement), the judge decides on the conformity of the accounts at the request of one of the persons in charge of the protection measure.
Protected Minor
Each year, the guardian must submit a copy of the management account and supporting documents to the director of registry services of the court or neighborhood.
Who shall I contact
FYI
in order to assist him in his task of auditing the accounts and when the resources of the protected person permit, the director of judicial registry services may call on a commissioner of justice (former bailiff and judicial auctioneer). The person protected will be responsible for his or her intervention.
After hearing the protected person and obtaining their consent, the judge may authorize other persons (called third party), to be provided with a copy of all or part of the revenue and expenditure account and/or supporting documents. This is, in principle, the spouse, partner of Civil partnerships, a parent, allied or a relative. Such persons must have a clear and recognized (legitimate) interest.
In the event of refusal to accept the revenue and expenditure account, the Director of the Judicial Registry Services shall draw up a report setting out the difficulties encountered (the interests of the protected person are not adequately defended). That report is sent to the judge, who then decides.
When his assignment ends, the guardian shall draw up a revenue and expenditure account for the operations which have taken place since the last annual revenue and expenditure account.
In the 3 months after the end of his mission, the tutor shall submit a copy of the Last 5 revenue and expenditure accounts. Depending on the case, this report shall be submitted:
- the formerly protected person, or
- the new appointed guardian, or
- or to the heirs of the protected person.
Reinforced curatorship
Annual presentation
Each year, the administrator shall draw up a revenue and expenditure account and provide all supporting documents. It is a document that retraces the operations (expenditure, revenue) that have been carried out during 1 year.
For bank accounts opened in the name of the protected person, the trustee must request an annual statement.
Audit of the revenue and expenditure account
Répondez aux questions successives et les réponses s’afficheront automatiquement
Protected Major
General case
Each year, the trustee, in the absence of a substitute trustee, must send a copy of the management account to the director of registry services of the court or community court for verification and acceptance
Who shall I contact
However, if a surrogate trustee has been appointed (which is quite rare), the trustee must provide him with a copy of the revenue and expenditure account and supporting documents.
Special cases
The litigation and protection judge (former guardianship judge) may decide that the task of verifying and approving (accepting) the revenue and expenditure account is carried out, instead of the Director of Registry Services of the Court of First Instance by a professional.
Depending on the assets (resources) of the protected person, the judge may decide, upon receipt of the revenue and expenditure account, to entrust this task to an accountant or a commissioner of justice (former bailiff and judicial auctioneer). However, his intervention will be the responsibility of the protected middle finger.
In the event of difficulties (e.g., poorly administered interests of the protected person, disagreement), the judge decides on the conformity of the accounts at the request of one of the persons in charge of the protection measure.
Protected Minor
Each year, the trustee must submit a copy of the management account and supporting documents to the director of registry services of the court or neighborhood.
Who shall I contact
FYI
to assist him in his task of auditing the accounts and, where the resources of the protected person permit, the director of registry services may call on a commissioner of justice (former bailiff and judicial auctioneer). The person protected will be responsible for his or her intervention.
After hearing the protected person and obtaining their consent, the judge may authorize other persons (called third party), to be provided with a copy of all or part of the revenue and expenditure account and/or supporting documents. This is, in principle, the spouse, partner of Civil partnerships, a parent, allied or a relative. Such persons must have a clear and recognized (legitimate) interest.
In the event of refusal to accept the revenue and expenditure account, the Registrar shall draw up a report setting out the difficulties encountered (defended interests of the protected person). That report is sent to the judge, who then decides.
When his/her assignment ends, the Trustee shall draw up a revenue and expenditure account for the operations which have taken place since the last annual revenue and expenditure account.
In the 3 months after the end of his mission, the curator shall submit a copy of the Last 5 revenue and expenditure accounts. Depending on the case, this report shall be submitted:
- the formerly protected person, or
- either to the new appointed curator,
- or to the heirs of the protected person.
Who can help me?
Find who can answer your questions in your region
Telephone administrative information - Allo Public Service
The informants who answer you are from the Department of Justice.
Cost: free service
Service available at the following times:
- Monday: 8.30am to 5.30pm
- Tuesday: 8:30 to 12:15
- Wednesday: 8:30 to 12:15
- Thursday: 8.30am to 5.30pm
- Friday: 1 p.m. to 4:15 p.m
- Lundi : de 08h30 à 17h30
- Mardi : de 08h30 à 12h15
- Mercredi : de 08h30 à 12h15
- Jeudi : de 08h30 à 17h30
- Vendredi : de 13h00 à 16h15
Reinforced curatorship
Preparation, verification and approval of accounts (enhanced trusteeship and guardianship)
Audit by a Commissioner of Justice (Article 1254-1)