How is the trusteeship or guardianship account verified?
Verified 26 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Supervision
It is a document that retraces the operations (expenditure, revenue) that have been carried out during 1 year.
Every year, the guardian draw up a revenue and expenditure account and provide all supporting documents to the director of registry services of the court or local court.
For bank accounts opened in the name of the protected person, the guardian must request an annual statement.
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Protected Major
General case
Each year, the tutor must transmit, in the absence of subrogate guardian, 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 provide him with 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, according to the assets of the protected person. In that case, the court may decide, on receipt of the revenue and expenditure account, to entrust that task to a professional. In addition to an accountant, 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. The request may be addressed to the judge on a free paper.
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.
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.
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.
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
It is a document that retraces the operations (expenditure, revenue) that have been carried out during 1 year.
Each year, the administrator shall draw up a revenue and expenditure account and provide all supporting documents.
For bank accounts opened in the name of the protected person, the trustee must request an annual statement.
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Protected Major
General case
Each year, the curator, in the absence of surrogate trusteeshall forward a copy of the revenue and expenditure account to the Director of Registry Services of the Court or Proximity Court for verification and acceptance
Who shall I contact
However, if a substitute 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. The request may be addressed to the judge on a free paper.
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.
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.
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.
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?
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Telephone administrative information - Allo Public Service
For more information on this topic, you can contact Allô Service Public.
Attention: the service does not have access to users' personal files and cannot therefore provide information on their status.
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The informants who answer you are from the Department of Justice.
- Judicial Tribunal
Reinforced curatorship
Preparation, verification and approval of accounts (enhanced trusteeship and guardianship)
Audit by a Commissioner of Justice (Article 1254-1)