What you need
The account states what you received and paid out since your last account, and all personal estate on hand. Attach whatever proof of payments the court asks for. The court may also make you prove you still hold what the account says is on hand. §24-11(a) (opens in a new tab)
Cook County sets the layout by rule: Receipts, Disbursements, Distributions, Recapitulation and Assets on Hand. Each payment shows its date, recipient, purpose, amount and the date of the order that allowed it. For an adult ward, the account also states where the ward lives and the ward’s physical and mental condition. Cook Cir. Ct. R. 12.13(a), (d) (opens in a new tab)
The example follows Philomena Kowalczyk, an invented adult ward. Her guardian’s letters issued 03/10/2025. Her first account covers 03/10/2025 to 03/09/2026, and it was due by 04/09/2026.
Start plus receipts, less disbursements, equals the end
McLean County’s form prints the check in four lines. Cash at the start of the period, plus total receipts, less total disbursements, is cash at the end. For a first account, the start is the money on hand in the inventory.
| Cash on hand at the start, from the inventory | $68,214.55 |
|---|---|
| Total receipts | 45,355.36 |
| Total disbursements | 50,637.40 |
| Cash on hand at the end | $62,932.51 |
Where the figures came from
| Social Security, $1,640.00 × 12 | $19,680.00 |
|---|---|
| Pension, $2,105.25 × 12 | 25,263.00 |
| Savings interest | 412.36 |
| Receipts | $45,355.36 |
| Nursing home, $3,850.00 × 12 | 46,200.00 |
|---|---|
| Pharmacy | 912.40 |
| Personal allowance, $75.00 × 12 | 900.00 |
| Attorney’s fee, by court order | 2,400.00 |
| Bond premium | 225.00 |
| Disbursements | $50,637.40 |
| Checking | 2,520.15 |
|---|---|
| Savings | 60,412.36 |
| On hand | $62,932.51 |
The inventory showed $8,214.55 in checking and $60,000.00 in savings. The interest stayed in savings. Every other receipt and payment went through checking.
List accounts by their last four digits only. Illinois Supreme Court Rule 138 (opens in a new tab) requires this in every court filing, and the full numbers go on its confidential notice.
Yearly accounts by local rule
Thirteen of Illinois’s 25 circuits require a yearly account by local rule. Cook requires one at least once a year after the first, unless the court orders otherwise. Cook Cir. Ct. R. 12.13(d)(i) (opens in a new tab)
DuPage requires an annual accounting, which the court may extend or excuse. DuPage Local R. 18.07(b), 18.08(b) (opens in a new tab) McLean’s form asks for the account on each anniversary of the letters, 30 days before the statute’s date. McLean Accounting (PDF) (opens in a new tab)
Other circuits set their own rhythm or leave it to the order appointing you. Check your circuit’s local rules and your order.
At each account the court asks whether your bond is still enough (755 ILCS 5/12-10(b) (opens in a new tab)).
The final account
When your office ends, the final account is due within 30 days. §24-11(a) (opens in a new tab) It ends when a minor ward turns 18, when your letters are revoked, as on resignation, removal or restored capacity, or when the ward dies (755 ILCS 5/24-12 (opens in a new tab), 11a-20 (opens in a new tab)).
After the ward’s death you may collect the estate as an administrator until letters of administration issue (755 ILCS 5/24-19 (opens in a new tab)). Send notice of the final account to the ward if living, and to anyone else the court directs. §24-11(b) (opens in a new tab)
Common mistakes
Spending without an order
In Cook, a guardian of an adult’s estate may not spend or lend the ward’s money without a prior order. Court costs and bond premiums are the exceptions. Otherwise you may have to repay the estate yourself. CCP 0221 ¶2 (opens in a new tab)
Paying your own fee
A guardian of an adult needs the court’s approval of every fee, on a fee petition. Don’t take it from the estate first. §11a-13.5 (opens in a new tab)
Missing the date
Thirty days past the deadline, the court may issue a citation. Ignoring it can lead to contempt and removal. §24-16(a) (opens in a new tab) If you need more time, ask the court before the date passes.
Skipping the notice
In Cook, send notice of the hearing with a copy of the account at least 10 days before it. R. 12.13(a)(vii) (opens in a new tab) If the VA pays benefits to the estate, its regional office gets the same 10 days’ notice. §24-11(b) (opens in a new tab)
Sources
- 755 ILCS 5/24-11 (opens in a new tab), when the account is due and what it states
- 755 ILCS 5/24-16 (opens in a new tab), citation for a late account
- 755 ILCS 5/11a-13.5 (opens in a new tab), guardian fees need court approval
- Circuit Court of Cook County Rules, Part 12 (opens in a new tab), Rule 12.13, the account’s format and timing
- CCP 0221, Instructions to Guardian of the Estate (opens in a new tab), Circuit Court of Cook County, 01/01/26
- DuPage County Local Rules, Article 18 (opens in a new tab), 18th Judicial Circuit, probate
- Accounting (opens in a new tab), McLean County Circuit Court, Rev. 01/2023, a local form
Also for Illinois: Inventory of the Guardian of the Estate
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