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Form 15.8, the Guardian’s Account

Ohio’s account for a guardian of the estate. The statute asks for one every two years, and many counties ask for one every year.

By Fidura staff. Last reviewed .

Who files
The guardian of the estate of an adult or a minor, or a conservator
A guardian of the person only accounts when the court orders it.
When it’s due
At least every two years, sooner where your county’s rules or the court say so
R.C. 2109.302(A) (opens in a new tab)
Where
The probate court of the county that appointed you
It is set for hearing at least 30 days after you file. R.C. 2109.32(A) (opens in a new tab)
The form
Form 15.8
The court’s copy (PDF) (opens in a new tab)

A final account is due within 30 days after you finish administering the estate, unless the court sets another time. R.C. 2109.302(A) (opens in a new tab) A guardian holding VA benefits also accounts every year on the anniversary of appointment. R.C. 5905.11 (opens in a new tab)

What you need

Have the last account or the inventory, the period’s bank statements, a voucher for every payment, and the court orders that allowed the spending. Mark each voucher with a number, letter or date that ties it to its line. Civ.R. 73.15(A) (opens in a new tab)

The example follows Clarabelle Hostetler, an invented ward whose guardian was appointed 04/07/2024. Her court asks for an account every two years. This is her first partial account, covering 04/07/2024 to 04/06/2026.

Total receipts less total disbursements is the balance remaining

The ledger’s first line is the balance from the previous account, so it counts in total receipts. The itemized statement of all funds, assets and investments lists what the balance remaining is made of.

Clarabelle Hostetler, invented ward · recapitulation
Balance from previous account (the inventory’s estate values)$22,615.60
Receipts in the period40,058.27
Total Receipts$62,673.87
Total Disbursements38,154.35
Balance Remaining$24,519.52

Where the figures came from

Receipts in the period
Pension, $1,640.00 × 24$39,360.00
Savings interest486.27
Tax refund212.00
Receipts$40,058.27
Disbursements
Nursing home, $1,450.00 × 2434,800.00
Personal needs, $50.00 × 241,200.00
Pharmacy684.35
Bond premium, $110.00 × 2220.00
Attorney fee, approved by the court1,250.00
Total Disbursements$38,154.35
Itemized statement of all funds, assets and investments
Checking5,633.25
Savings18,886.27
Balance Remaining$24,519.52

Checking started at $4,215.60 and savings at $18,400.00, as the inventory listed them. The interest stayed in savings. Everything else went through checking.

Showing the court the assets

When you file, show the court a passbook or certified bank statement for each account, and any securities the account lists. R.C. 2109.302(A) (opens in a new tab)

A current statement or a letter from the bank certifying the balance will do for cash. Civ.R. 73.15(D)(2) (opens in a new tab)

Fees and late filing

The court charges $12 to file an account, plus the cost of advertising it. Counties add fees of their own. R.C. 2101.16(A) (opens in a new tab)

A late account draws a citation. The court can then deny your fees, charge a $100 penalty and $25 costs, or remove you. R.C. 2109.31 (opens in a new tab)

When the ward dies

Tell the court, and apply to end the guardianship on Form 27.9 with the date of death. Sup.R. 8.38(D)(4) (opens in a new tab) Then file your final account on Form 15.8.

Common mistakes

Spending the court never approved

Except in the small cases R.C. 2111.131 allows, no part of the estate may go to the ward’s support unless the court orders it. Apply before you pay. R.C. 2111.13(B) (opens in a new tab)

A voucher the ward signed

The court will not allow it as a credit unless it authorized that in advance. R.C. 2111.16 (opens in a new tab)

A land sale shown net

Show the gross proceeds, and attach the closing statement that itemizes every payment out of them. Civ.R. 73.15(B) (opens in a new tab)

The court may waive an account it did not order when the estate is only real estate, only funds a bank holds under R.C. 2109.13 with spending of $10,000 a year or less, or a mix of the two. R.C. 2109.302(B) (opens in a new tab)

A guardian of an estate worth $25,000 or less may apply to end the guardianship. If you don’t apply, or the court refuses, you account only when it ends or the court orders one. R.C. 2111.05 (opens in a new tab)

Sources

Also for Ohio: Form 15.5, Guardian’s Inventory

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

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