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CAO GC 9-1, the Conservator’s Inventory and Financial Plan

Idaho’s inventory for a conservator. The same form carries a 12-month budget for the ward.

By Fidura staff. Last reviewed .

Who files
Every conservator, of an adult or a minor
The court says whether you file Part A, Part B or both.
When it’s due
Within 90 days of your appointment
I.C. §15-5-419(1) (opens in a new tab)
Where
The clerk of the district court that appointed you
The fee is $41, category G7.
The form
Form CAO GC 9-1
The court’s copy (PDF) (opens in a new tab)

From 01/01/2027 you must also give notice of the filing within 7 days. I.C. §15-5-420(2) (opens in a new tab)

What it asks for

Part A is the inventory. Each asset goes in at its value on the day you were appointed, and each debt at what was owed that day. For a bank account, that is the balance on that date. ICAR 54.3(D) (opens in a new tab)

Part B is the financial plan. Until 01/01/2027, it goes in the petition, unless the finances were not known then or someone else petitioned. In either case it comes with the inventory. I.C. §15-5-404(c) (opens in a new tab)

The parts of CAO GC 9-1
PartWhat goes there
A · IAssets: cash on hand, bank and investment accounts, life insurance cash value, real estate, vehicles, and anything else worth over $1,000
A · IIDebts: real estate debts, other loans, credit cards, judgments and liens, other debts, and any relationship between a creditor and you or the ward
A · IIINet asset value: total assets less total debts
B · IExpected income for the next 12 months, including Aid to the Aged, Blind and Disabled (AABD)
B · IIExpected expenses for the next 12 months, and the budget balance
B · IIIHow you will cover a shortfall, one-time income and costs, and whether the assets will last

You sign the certification at the end under penalty of perjury. Send a copy to each person the court named, and fill in the certificate of service.

Common mistakes

No valuation method

Real estate and other property each have a column for how you got the value, such as an appraisal or the tax assessment. Fill it in for every row.

Missing statements

The account, insurance, real estate and debt tables each say “attach verification of amounts listed.” Attach the statement for each figure.

A budget that changed

Until 01/01/2027, a changed plan is filed with your next accounting. I.C. §15-5-404(c) (opens in a new tab)

Your first account

Line A of your first CAO GC 9-2 accounting is this beginning inventory. That accounting lists the same asset and debt tables again, valued on its last day.

Sources

Also for Idaho: CAO GC 9-2, Conservator’s Accounting

We make Fidura, guardianship accounting software built on a reconciled register for each ward. See the product

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