Fidura

1198XX, the Inventory Report

Utah’s inventory lists what the ward owns and owes on the day you were appointed. It also asks for income and expenses.

By Fidura staff. Last reviewed .

Who files
The conservator of an adult, or the guardian if there is no conservator
A minor’s estate uses form 1172XX.
When it’s due
90 days after appointment
Utah Code 75-5-418(1) (opens in a new tab)
Where
The district court that appointed you
With a proposed Order on Review (1800GU).

The court may give you more time for good cause. UCJA 6-501(6)(A) (opens in a new tab)

What it asks for

Value each item at its cash value where possible. Attach the bank and account statements and tax assessments behind the figures.

The parts of 1198XX
PartWhat goes there
1The date you were appointed
Worksheet AIncome by source: wages, interest, dividends, Social Security, annuities, property sold, and more
Worksheet BExpenses by kind: housing, health care, food, clothes, taxes, fees for services
Worksheet CAssets: bank accounts, real estate, investments, vehicles and belongings, life insurance cash value, money owed to the ward
Worksheet DInvestments and trusts held for the ward’s benefit
Worksheet EDebts: mortgages, loans, credit cards
4Balance summary: income less expenses; then assets plus investments less debts

You sign it under criminal penalty. Serve it on every interested person with the Notice of Right to Object (1199XX) and the Certificate of Mailing (1200XX). UCJA 6-501(5)(D); form ¶7 (opens in a new tab)

They have 28 days from service to object. The judge then signs the Order on Review, asks you for more information, sends a court visitor, or sets a hearing. UCJA 6-501(10), (12) (opens in a new tab)

Give a copy to the ward too, if 14 or older, reachable, and able to understand it, and to any parent or guardian the ward lives with. Utah Code 75-5-418(2) (opens in a new tab)

Common mistakes

The same investment on two worksheets

Worksheet C has a block for CDs, bonds and funds, and Worksheet D lists them again. Put each holding on one only, or lines 3 and 4 count it twice.

Worksheet D’s total on line 3

The footer under Worksheet D on the court’s copy says line 3. The balance summary puts Worksheet D on line 4, and so does the dated edition.

A mortgage payment listed as the debt

The monthly payment is an expense on Worksheet B. The full amount still owed is a debt on Worksheet E.

Values from today, not the appointment

Use each item’s value on the day of the appointment order, even if you file weeks later.

Your first account

The first 1197XX starts on the day you were appointed. Both are valued as of that date, so its starting values should match this inventory’s figures.

The accounting lists CDs, bonds and funds on Worksheet D only, so any you put on Worksheet C here move to D.

Sources

Also for Utah: 1197XX, Guardian or Conservator Financial Accounting (Adult)

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

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