What you need
The statute sets no due day, so your appointment order does. The courts’ sample order for an adult makes it the anniversary of appointment. Sample order ¶5 (opens in a new tab)
Have the last accounting or the inventory, and a voucher for every payment. Attach a list of all assets, the bank holding the cash, and bank statements showing the balance at the start and the end of the period. UCCR 6.04, 6.05 (opens in a new tab)
You sign it and swear to it. UCCR 6.14 (opens in a new tab) The sample has your lawyer sign too.
The example follows Cleophas Bramlett, an invented ward. The Lauderdale County chancery court appointed his conservator on 08/14/2024. This is his second accounting, for 08/14/2025 through 08/13/2026.
Start, plus A, less B, plus or minus C, equals D
The summary starts from his total assets on the first day, cash and everything else. Add receipts and subtract disbursements. Then add or subtract the net gain or loss on sales. The result is Schedule D, what he owns at the end.
| Starting balance, total assets 08/14/2025 | $92,558.82 |
|---|---|
| Schedule A, receipts | 22,971.24 |
| Schedule B, disbursements | 26,041.93 |
| Schedule C, net gain or loss | (1,300.00) |
| Ending balance, Schedule D | $88,188.13 |
| Cash | 24,188.13 |
| Other assets | 64,000.00 |
| Total cash and other assets | $88,188.13 |
Where the figures came from
| Social Security, $1,284.00 × 12 | $15,408.00 |
|---|---|
| Pension, $612.40 × 12 | 7,348.80 |
| Savings interest | 211.36 |
| Checking interest | 3.08 |
| Receipts | $22,971.24 |
| Care home, $1,650.00 × 12 | $19,800.00 |
|---|---|
| Medicare supplement, $187.60 × 12 | 2,251.20 |
| Pharmacy | 742.18 |
| Homeowner’s insurance | 1,386.00 |
| Property tax | 412.55 |
| Conservator’s bond premium | 250.00 |
| Lawyer’s fee, last accounting | 1,200.00 |
| Disbursements | $26,041.93 |
| Checking | $9,336.22 |
|---|---|
| Savings | 14,851.91 |
| House, estimated value | 64,000.00 |
| Cash and other assets | $88,188.13 |
The sale
His 2012 Buick was in the starting balance at $6,500.00. Under a court order of 03/10/2026, it sold for $5,200.00. The proceeds went to checking, but they are not a receipt. Schedule C shows only the $1,300.00 net loss.
During the year $4,000.00 moved from savings to checking. It is still his money, so it is neither a receipt nor a disbursement. Savings started at $18,640.55. Add $211.36 interest, take away the $4,000.00, and it ends at $14,851.91.
What else the report says
Besides the accounting, the report lists his debts and the services he received. It says whether you departed from any approved plan, and why. It recommends whether the conservatorship should continue or change. §93-20-423(2) (opens in a new tab)
It discloses anything of more than small value that you or your family received from someone serving him. It also discloses any business dealings with a person paid from his estate.
After you file
The chancellor reviews the report at least once a year. The court may appoint a guardian ad litem to review it, or order the estate examined. §93-20-423(4), (6) (opens in a new tab)
An order approving it after notice and a hearing can discharge you from liability for what it adequately disclosed. §93-20-423(10) (opens in a new tab)
Failing to account after the court directs you in writing can be treated as contempt. UCCR 6.16 (opens in a new tab)
The final account
You file a final report and petition for discharge when you resign or are removed, or the conservatorship ends. A minor’s ends at 21, on emancipation or at death. §§93-20-423(1), -430(1), (9) (opens in a new tab)
The court may excuse annual accountings when his funds and personal property are $10,000.00 or less, and nothing more is expected but interest. It may do the same when the only money comes from a protective-services agency. The final account is still due. §93-20-423(11) (opens in a new tab)
Common mistakes
Sale proceeds on Schedule A
What was sold is already in the starting balance. Put only the net gain or loss on Schedule C.
A payment with no voucher
Every disbursement needs a receipt or cancelled check showing who was paid and why. UCCR 6.05 (opens in a new tab)
The court order date left blank
Each disbursement line shows the date of any order that authorized it. The court sets the lawyer’s fee, so that line always has one. UCCR 6.02(B), 6.06 (opens in a new tab)
Full account numbers
Show only the last four digits of any account or Social Security number on the schedules. Sample, Schedules A–D (opens in a new tab)
Sources
- Miss. Code Ann. §§93-20-102, -423, -430 (opens in a new tab), the GAP Act as enacted, SB 2828 (2019); §93-20-102 as amended by SB 2874 (2020)
- Uniform Chancery Court Rules 6.02–6.06, 6.14, 6.16 (opens in a new tab), Supreme Court of Mississippi
- Annual Accounting, sample (opens in a new tab), Administrative Office of Courts
- Order of Appointment, sample (opens in a new tab), Administrative Office of Courts
Also for Mississippi: Conservator’s Inventory
We make Fidura, guardianship accounting software built on a reconciled register for each ward. See the product
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