What you need
Work from the last accounting or the inventory, each account’s statements, and a voucher for every payment. The beginning balance must match the last accounting’s ending balance, or the inventory on a first accounting. UTCR 9.160(1)(b) (opens in a new tab)
Paragraph 1 states your bond, or the order or statute that waived it. If you are bonded, it also works out the amount to bond: the assets on the period’s last day, plus next year’s estimated income, less restricted assets. UTCR 9.160(1)(c) (opens in a new tab) For Imogen that starts from $38,145.62.
The example follows Imogen Castellanos, an invented protected person whose conservator was appointed 03/16/2024. This is her Second Annual Accounting, covering 03/17/2025 to 03/16/2026. It was due 05/15/2026.
Receipts plus opening balance equals disbursements plus ending balance
Apart from the bond worksheet in paragraph 1, the form has no summary. Each account balances on its own, with its receipts and its payments listed by date.
| Opening balance | $4,212.35 |
|---|---|
| Total receipts | 31,964.80 |
| Total receipts plus opening balance | $36,177.15 |
| Total disbursements | 29,857.65 |
| Ending balance | 6,319.50 |
| Total disbursements plus ending balance | $36,177.15 |
Where the figures came from
The filed lists give every receipt and payment on its own line, by date. They are grouped here to save space.
| Social Security, $1,412.00 × 12 | $16,944.00 |
|---|---|
| Pension, $518.40 × 12 | 6,220.80 |
| Sale of the sedan | 5,800.00 |
| Transfer from savings | 3,000.00 |
| Total receipts | $31,964.80 |
| Care facility, $2,350.00 × 12 | 28,200.00 |
|---|---|
| Pharmacy | 684.20 |
| Hair care, $40.00 × 12 | 480.00 |
| Clothing | 318.45 |
| Bond premium | 175.00 |
| Total disbursements | $29,857.65 |
| Opening balance | 22,500.00 |
|---|---|
| Interest | 386.12 |
| Transfer to checking | (3,000.00) |
| Ending balance | $19,886.12 |
The $3,000.00 move appears in both accounts. Label each side a transfer and name the other account. UTCR 9.160(3)(e) (opens in a new tab)
The asset schedule
Paragraph 2 lists every asset owned at any time in the period, with a total under each value column. A car or a house sold during the year stays on it, with its sale date.
| Asset | Beginning value | Later-acquired | At disposition | Current value |
|---|---|---|---|---|
| Checking, see paragraph 3(a) | 4,212.35 | 6,319.50 | ||
| Savings, see paragraph 3(b) | 22,500.00 | 19,886.12 | ||
| 2014 sedan, sold 09/10/2025 | 6,500.00 | 5,800.00 | ||
| Index fund, 120 shares | 9,600.00 | 10,440.00 | ||
| Household goods and personal belongings | 1,500.00 | 1,500.00 | ||
| Totals | 44,312.35 | 0.00 | 5,800.00 | 38,145.62 |
The sale
Imogen’s sedan began the year at $6,500.00. Her conservator sold it for $5,800.00. That price goes in the disposition column, and the same money is a receipt in checking. Paragraph 5 says in words that the car was sold.
Current values are your estimates at the period’s end. The fund is 120 shares at $87.00. The current total, $38,145.62, is the balance the next accounting starts from.
Filing and service
The filing fee turns on the estate’s value. It is $35 under $50,000, $298 up to $1 million, $591 up to $10 million, and $1,176 above that. ORS 21.180(2) (opens in a new tab)
Serve the accounting on everyone entitled to notice. For a ward with VA benefits, that includes the VA regional office. Vouchers and bank statements need not be served, and may be filed as confidential. ORS 125.475(5) (opens in a new tab)
Judges and court staff review it, and may call in an auditor. UTCR 9.200 (opens in a new tab) An order allowing the accounting after notice and hearing is final as to the matters it considered. ORS 125.480 (opens in a new tab)
The final accounting
Use the same form, titled “Final”. It is due 60 days after the protected person dies, a minor turns 18, or an adult regains the ability to manage money. After your removal or resignation, or a bond cancellation that ends your authority, it is due in 30 days. ORS 125.475(1), 125.410(7) (opens in a new tab)
On majority or restored capacity, the protected person’s receipt, filed with the court, can replace it. ORS 125.475(4) (opens in a new tab) After a death, keep managing the estate for the personal representative until it is handed over. ORS 125.530 (opens in a new tab)
Common mistakes
Payments grouped by category
Each account needs its receipts and its payments as two lists, in date order, each with a total. UTCR 9.160(3)(a) (opens in a new tab)
A payee name that differs from the check
For a check, the name in the list must match the payee on the check itself. UTCR 9.160(3)(c) (opens in a new tab)
An ending balance the statement does not show
Unless the court excused vouchers, attach a closing statement from each bank, broker or fund, dated within 30 days of the period’s end. Explain any difference from your ending balance, such as a check not yet cashed. UTCR 9.160(3)(f), 9.180(2), (3) (opens in a new tab)
Paying yourself back without an exhibit
Advancements and reimbursements to you or others go in a separate exhibit, with proof of each amount and purpose. UTCR 9.170(4) (opens in a new tab)
Discarding vouchers the court excused
Keep them for a year after the final accounting is approved. Each accounting must say where they are. ORS 125.475(3) (opens in a new tab)
Sources
- [Title] Accounting, UTCR 9.160 (opens in a new tab), Oregon Judicial Department
- UTCR 9.160, 9.170, 9.180 (opens in a new tab), format, disclosures, vouchers, statements and review
- ORS 125.410, 125.475, 125.480, 125.530 (opens in a new tab), bond, when accountings are due, what they include, and their effect
- ORS 111.075 (opens in a new tab), the six county courts
Also for Oregon: Conservator’s Inventory
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