What you need
The settlement states its period. It lists every receipt with its date, source and reason, and every payment with its date, payee and purpose. It shows the interest earned, with when, on what amount, for how long and at what rate. RSMo 473.543.1 (opens in a new tab)
Each payment over $75 needs a voucher. A receipt from the payee, a check image or a bank statement will do. The court may ask for them below $75 too. §473.543.1 (opens in a new tab)
File a bank officer’s certificate of the amount on deposit. Show any securities to a bank officer, your surety or the court, who certifies them. §475.275.1 (opens in a new tab)
St. Louis County’s checklist also asks for proof of the bond premium. If you sold real estate, attach the closing statement. CCPR302-W checklist (opens in a new tab)
The example follows Verna Stoddard, an invented protectee. Her conservator was appointed 07/14/2025 and letters were granted 07/21/2025. Her court’s notice set the first settlement to cover 07/21/2025 to 07/20/2026, due 09/11/2026. Nothing came in or went out between her appointment and her letters.
Total recap must match math totals
St. Louis County’s form opens the receipts column with the personal property on hand from the inventory. For a first settlement, that is the inventory’s figure. Real estate stays out. CCPR302-W checklist (opens in a new tab)
The receipts column, less the disbursements column, is the balance. The recapitulation lists what is on hand by class, and its total must match that balance. On the form, checking and savings share the bank accounts line and are itemized on a schedule.
| Balance of personal property per inventory | $46,918.27 |
|---|---|
| Receipts in the period | 29,442.00 |
| Total receipts | $76,360.27 |
| Total disbursements | 28,879.35 |
| Balance | $47,480.92 |
| Recapitulation, total value personal property | $47,480.92 |
Where the figures came from
| Social Security, $1,512.00 × 12 | $18,144.00 |
|---|---|
| Pension, $846.50 × 12 | 10,158.00 |
| Savings interest, $95.00 × 12 | 1,140.00 |
| Receipts | $29,442.00 |
| Assisted living, $2,150.00 × 12 | 25,800.00 |
|---|---|
| Pharmacy | 684.35 |
| Personal allowance, $60.00 × 12 | 720.00 |
| Bond premium | 175.00 |
| Conservator’s fee, by court order | 1,500.00 |
| Disbursements | $28,879.35 |
| Furniture, household goods, wearing apparel | 2,500.00 |
|---|---|
| Checking | 6,980.92 |
| Savings | 38,000.00 |
| Personal property | $47,480.92 |
The inventory showed $2,500.00 in furniture, $6,418.27 in checking and $38,000.00 in savings. Savings pays 3.00% on $38,000.00, sent to checking each month. Every other receipt and payment went through checking.
If a class does not stay exactly as inventoried, itemize it on an attached schedule. The form names stock sold and bank accounts as examples. CCPR302-W (opens in a new tab)
What else the settlement states
Unless a public administrator serves, the settlement also gives the protectee’s and your present addresses. It states the services provided, your main actions in the period, and your view on whether the conservatorship should continue. It names the fee and expenses you request, and your plan for the coming year. §475.270.4 (opens in a new tab)
When the court waives it
The court may waive the full settlement when the estate meets Missouri’s public-assistance standards. It may also waive it when another fiduciary, such as a Social Security payee, controls the estate, or when the estate is in restricted custody. §475.270.3 (opens in a new tab)
You then report, in the court’s form, what came in, what went out and why, the total on hand, and where it is deposited. §475.270.3 (opens in a new tab)
In the same cases, if the protectee’s care is provided for, the court may instead waive or change the settlement altogether. That order names the events that end it. §475.276.1, .3 (opens in a new tab)
The final settlement
When your authority ends, you file a final settlement within 90 days, on a date the court fixes. Authority ends when a minor turns 18, the protectee is restored or dies, your letters are revoked, your resignation is accepted, or a court order ends it. RSMo 475.083.1 (opens in a new tab), 475.290.1 (opens in a new tab)
At least 20 days before the settlement date, deliver a copy of the account and notice of the date. It goes to the protectee, to your successor, or to the personal representative if the protectee died. RSMo 475.290.1 (opens in a new tab)
If the protectee dies, the court may order that no letters of administration issue. You then pay the funeral and other obligations on its order and distribute to the heirs. The 90-day limit does not apply. RSMo 475.320.1 (opens in a new tab)
Common mistakes
Real estate in the balance
The beginning balance is personal property only. Leave real estate out, even though the inventory lists it. CCPR302-W checklist (opens in a new tab)
Paying your own fee
The court fixes your fee and your attorney’s. Pay only what an order has allowed; request the rest in the settlement. §475.265 (opens in a new tab)
Vouchers out of order
In St. Louis County, number the vouchers in the same order as the payments on the settlement. Attach them to it. CCPR302-W checklist (opens in a new tab)
Waiting for the notice
A notice that never arrives does not excuse a late settlement. §475.280.2 (opens in a new tab) After a citation, the court may fine you up to $100. §473.563 (opens in a new tab) If you still do not file, it may revoke your letters. §473.567 (opens in a new tab)
Sources
- RSMo 475.270 (opens in a new tab), when the settlement is due and what it states
- RSMo 473.543 (opens in a new tab), receipts, payments, interest and vouchers
- RSMo 475.275 (opens in a new tab), bank and securities certificates
- RSMo 475.276 (opens in a new tab), orders waiving or changing settlement
- RSMo 475.280 (opens in a new tab), the settlement docket and notice
- RSMo 473.563 (opens in a new tab), the fine after a citation
- RSMo 473.567 (opens in a new tab), revoking letters
- RSMo 475.265 (opens in a new tab), fees fixed by the court
- CCPR302-W, Settlement, with checklist (opens in a new tab), St. Louis County Circuit Court, Rev 01/2022, a local form
Also for Missouri: Inventory and Appraisement
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