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CAO GC 9-2, the Conservator’s Accounting

Idaho’s yearly accounting for a conservator. Section 7 carries the estate from the inventory to the year’s ending balance.

By Fidura staff. Last reviewed .

Who files
Every conservator, of an adult or a minor
A small cash-only estate can use CAO GC 9-3.
When it’s due
Within 30 days after each anniversary of your appointment
ICAR 54.3(A)(2) (opens in a new tab); “after” is the form’s word
Where
The clerk of the district court that appointed you
The fee is $50, category G5.
The form
Form CAO GC 9-2
The court’s copy (PDF) (opens in a new tab)

A final accounting uses the same form with “final report” ticked. It goes with any petition to resign or end the conservatorship. The form gives 30 days after resignation, removal or termination. ICAR 54.3(A)(3)–(4) (opens in a new tab)

What you need

Have last year’s accounting or the inventory, and the year’s bank and brokerage statements. The first accounting covers the 12 months from the day you were appointed. Each later one covers the next 12 months.

You sign it under penalty of perjury. Statements go with it unless they are bulky, costly, sensitive, or there is another good reason. If you hold them back, the accounting must say why, that you have them, and that you will produce them on request. ICAR 54.3(C) (opens in a new tab)

Send a copy to each person the court named, and fill in the certificate of service at the end of the form.

Idaho’s guardianship law is replaced on 01/01/2027. The new act leaves the accounting to Supreme Court rules, and none had been published by 09/24/2026. I.C. §15-5-423 (opens in a new tab)

The example follows Harlan Oakes, an invented ward. His conservator was appointed on 06/10/2025. This first accounting covers 06/10/2025 to 06/10/2026.

A + B − C = D

Line A is the last accounting’s ending balance. On a first accounting it is the beginning inventory, non-cash assets included. Add the Section 3 income and take away the Section 4 expenses.

Harlan Oakes, invented ward · Section 7
A. Beginning inventory$28,026.15
B. Income (Section 3 total)21,228.36
C. Less expenses (Section 4 total)18,300.85
D. Ending balance$30,953.66

Where the figures come from

Inventory, at appointment
Checking$4,286.15
Savings18,540.00
Mutual fund, 100 shares at $52.005,200.00
A$28,026.15
Section 3, income
Social Security, $1,412.00 × 12$16,944.00
Pension, $318.50 × 123,822.00
Interest income142.36
Gain on sale of asset320.00
B$21,228.36
Section 4, expenses
Assisted living, $1,395.00 × 12$16,740.00
Medications not paid by insurance284.60
Personal spending allowance, $40.00 × 12480.00
Clothing196.25
Fees paid to conservator600.00
C$18,300.85

The sale

The conservator sold 50 fund shares for $2,920.00. Those shares were already in A at $2,600.00. So Section 3 takes only the $320.00 gain, on its “Gain/Loss on Sale of Asset” line.

Section 5 and D

Section 5 lists what Harlan holds on the last day, at that day’s value. The form does not ask its total to match D.

Section 5, on 06/10/2026
Checking$9,671.30
Savings18,682.36
Mutual fund, 50 shares at $61.103,055.00
Sum total$31,408.66

D carries the 50 shares still held at their inventory value of $2,600.00. Section 5 counts them at $3,055.00. The $455.00 between the two is their rise in value. Next year’s A is this year’s D, $30,953.66.

The small-estate form

CAO GC 9-3 is a shorter accounting with the same due date. You can use it only if the estate is cash, checking and savings under $50,000 combined, with no belongings or collections worth over $2,000. It has six income lines and five expense lines, each ending in Other, and the same A + B − C = D. CAO GC 9-3 (PDF) (opens in a new tab)

Common mistakes

Bank balances alone as A

Start a first accounting from the bank balances and every asset you did not sell drops out of D.

The whole sale price as income

An asset on the inventory adds only its gain or loss. The “Sale of Personal Property Not Listed on Inventory” line is for things the inventory never counted.

Fees with no verification

Attorney, visitor, conservator, guardian and accounting fees each say “attach verification.” Attach the bill or order behind every one you paid.

Filing late

Willfully failing to file for two months after the court’s written notice can bring a fine of up to $5,000. I.C. §15-5-419(2) (opens in a new tab)

Sources

Also for Idaho: CAO GC 9-1, Conservator’s Inventory and Financial Plan

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

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