What you need
AOC Form 34a is for an adult ward. Its seven questions cover changes in the ward’s ability to manage money, the services provided and whether the plan covers them, significant actions, problems, whether to continue, and whether fewer restrictions would work.
For a minor, use AOC Form 35 (opens in a new tab). It keeps only the services, plan, actions and problems questions. §4-306(B), (C) (opens in a new tab)
Work from the inventory or your last report, the year’s bank statements and your receipts. Report any change to the property on the inventory, and any charges that have built up against the estate but are unpaid. §4-303(B)(1)(b), (G) (opens in a new tab) If the plan for managing the property changed, file the new plan with the report. §4-306(D) (opens in a new tab)
A guardian who is the ward’s spouse, or a relative within the fourth degree, may not need the yearly accounting and plan. That holds where the estate, apart from a homestead, is under $40,000 with bond posted, or under $10,000 either way. The court can still require them, and so can the Veterans Volunteer Guardianship Act. §4-303(B)(3) (opens in a new tab) No report may be waived for more than 5 years. §4-303(E) (opens in a new tab)
The example follows Wendell Pruett, an invented adult ward. His guardian of the property was appointed 03/17/2025. The inventory valued his estate as of that day. His first report was due 03/17/2026.
A financial statement and an accounting
The report must hold a complete financial statement of what you control, and an accounting of receipts and disbursements. §4-306(E) (opens in a new tab) The form has no room for them. Attach them, verified. §4-303(G) (opens in a new tab)
Title 30 sets no layout. It says to render the accounting as a decedent’s estate account is rendered under Title 58. §4-303(G) (opens in a new tab) A plain one ties out: what you started with, plus what came in, less what went out, equals what is left.
| Property at the start, from the inventory | $35,710.35 |
|---|---|
| Receipts | 20,544.40 |
| Gain on the fund sale | 460.00 |
| Disbursements | 18,534.25 |
| Property at the end | $38,180.50 |
Where the figures came from
| Social Security, $1,284.00 × 12 | $15,408.00 |
|---|---|
| Pension, $412.50 × 12 | 4,950.00 |
| Savings interest | 186.40 |
| Receipts | $20,544.40 |
| Assisted living, $1,450.00 × 12 | 17,400.00 |
|---|---|
| Pharmacy | 684.25 |
| Bond premium | 200.00 |
| Tax preparer | 250.00 |
| Disbursements | $18,534.25 |
| Checking | 11,244.10 |
|---|---|
| Savings | 22,186.40 |
| Mutual fund, 50 shares at $95.00 | 4,750.00 |
| Property at the end | $38,180.50 |
The sale
The inventory listed 100 fund shares at $95.00 each. With the court’s order, the guardian sold 50 for $5,210.00. §4-752 (opens in a new tab) They were already in the starting figure at $4,750.00, so only the $460.00 difference is added. The rest of the proceeds moved from the fund to checking.
The 50 shares left stay at the inventory’s $95.00. Report the sale under question 4 as a significant action, and cite the order that allowed it.
Your fee
Ask for your fee in the report, and your attorney’s. §4-303(B)(1)(b) (opens in a new tab) Pay neither until the court approves it. §4-401(C) (opens in a new tab)
For collecting income, your fee is capped at 7.5% of the income collected. Sale proceeds count only above the value last set in the case. §4-401(B) (opens in a new tab) Wendell’s income is $20,544.40 plus the $460.00 gain, $21,004.40. The cap is $1,575.33. His guardian asks for $1,500.00. It is not in the disbursements, because it cannot be paid until the court approves it.
After you file
The court mails a copy to each person entitled to notice. They have 15 days from filing to object. With no objection and no hearing, the court accepts the report by order. §4-307(A), (D) (opens in a new tab)
The court compares the property with its last disclosed value. If the two differ significantly, it orders a new bond, due 30 days after that order. §4-307(F) (opens in a new tab)
The order accepting the report sets the date certain for your next one. §4-303(H) (opens in a new tab)
The final account
The duty to account outlasts the guardianship, including after the ward’s death. §4-803(A) (opens in a new tab)
File a final account and your request for final compensation within 30 days. The clock starts at the ward’s death or restoration, a minor’s majority or marriage, or your resignation or removal. There is no form. The court sets a hearing at least 15 days after filing. §4-803(D) (opens in a new tab)
Common mistakes
Paying yourself back without approval
Reimbursements to you need the court’s approval before payment, the same as your fee. §4-401(C) (opens in a new tab)
Counting all the sale proceeds as receipts
What you sold is already in the starting figure. Add only the gain, or subtract the loss.
Missing the date certain
After the first report, the due date is the one in the last order, not the anniversary. Thirty days past a required report, the court may remove you after a hearing. §§4-303(H), 4-803(B) (opens in a new tab)
Sources
- AOC Form 34a, Report on the Guardianship of Property (opens in a new tab), Oklahoma Administrative Office of the Courts, Revised 8/05
- AOC Form 35, Report on the Guardianship of Property of Minor Ward (opens in a new tab), Oklahoma Administrative Office of the Courts, Revised 8/05
- 30 O.S. §§4-303 to 4-307, 4-401, 4-752, 4-803 (opens in a new tab), when the report is due, what it holds, its review, fees, sales, and the final account
- Handbook for Adult Guardianships (opens in a new tab), Oklahoma Bar Association, September 2024
Also for Oklahoma: Inventory of the Ward’s Estate
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