What you need
Have the last approved report or the inventory, your approved plan, and statements for every account that run to the period’s end. Item 31a is total assets at market value on the day the period starts: item 30’s Total Assets, not its Total Estate.
The example follows Agnes Thorvald, an invented ward whose conservator was appointed 03/14/2024 and reports every 12 months. This report covers 03/14/2025 to 03/14/2026, and her order set it due 06/12/2026, the 90th day.
How the period is set
Every report closes on an anniversary of your appointment. For an adult, the order appointing you sets how often you report: every 12, 24 or 36 months. It also sets a due date within 90 days after that anniversary. RCW 11.130.420(9) (opens in a new tab)
Each order approving a report sets the next due date on the same rule. The court weighs how long you have served, whether you filed on time, whether another agency monitors you, and any allegation of abuse, neglect or breach of duty. For a conservator it also weighs the estate’s income, its value and the bond. §§11.130.345(9) (opens in a new tab), .530(10) (opens in a new tab)
Item 3 lets you ask to keep your interval. The approving order also reissues your letters, which expire within 180 days of the anniversary. §11.130.530(12) (opens in a new tab)
The account must balance
Item 31 starts from total assets at market value, adds receipts, subtracts payments, and adjusts for changes in value. The result must equal the market value at the end, item 31e. The form says the court will not approve an account that does not balance.
| a. Total assets at market value, start of period | $26,312.37 |
|---|---|
| b. Total receipts | 20,833.44 |
| c. Total disbursements | 19,805.15 |
| d. Adjustments (net gain in value) | +285.00 |
| a + b − c ± d | $27,625.66 |
| e. Ending market value, closing date | $27,625.66 |
Where the figures came from
| Checking | $4,812.37 |
|---|---|
| Savings | 15,260.00 |
| Index fund, 100 shares at $62.40 | 6,240.00 |
| Line 31a | $26,312.37 |
| Social Security, $1,318.00 × 12 | $15,816.00 |
|---|---|
| Retirement pension, $402.50 × 12 | 4,830.00 |
| Interest | 187.44 |
| Line 31b | $20,833.44 |
| Room and board, $1,425.00 × 12 | $17,100.00 |
|---|---|
| Personal funds, $60.00 × 12 | 720.00 |
| Transportation | 146.25 |
| Medical and dental | 538.90 |
| Conservator fees | 1,200.00 |
| Other: bond premium | 100.00 |
| Line 31c | $19,805.15 |
| Checking | $8,329.22 |
|---|---|
| Savings | 15,447.44 |
| Index fund, 60 shares at $64.15 | 3,849.00 |
| Line 31e | $27,625.66 |
The sale
Agnes started the period with 100 fund shares worth $62.40 each. Her conservator sold 40 for $2,676.00. Line 31a already counted them at $2,496.00, so only the $180.00 gain goes in line 31d. The rest of the proceeds is the same money, moved from the fund to checking.
Both columns of the balance sheet are market value. The 60 shares kept rose to $64.15, a $105.00 gain that also goes in line 31d. Explain the adjustment in item 32.
After you file
The court approves the report by order, on form GDN R 206. An approved report is presumed accurate unless someone shows otherwise. §11.130.530(8) (opens in a new tab)
No statute charges a fee to file a report in an open case. Some counties charge $30 or $40 to present an order ex parte. RCW 36.18.016(12) (opens in a new tab)
The final report
The final report is this form with the Final box ticked. When the person dies, a conservator files it with a petition for discharge within 90 days of the death. RCW 11.130.570(11) (opens in a new tab)
Once the final report is approved, GDN C 601 asks the court to close the case. Its order, GDN C 602, closes it and releases the bond.
Common mistakes
Monthly amounts in line 31b
The form asks for the total for the whole period. A $1,318.00 monthly benefit goes in as $15,816.00.
Sale proceeds counted as receipts
Line 31a already holds what was sold. Only the gain or loss goes in line 31d.
Statements filed in the open
Redact every account number to its last four digits. §11.130.530(2)(e) (opens in a new tab) File the statements under seal, with the sealed cover sheet GDN ALL 001.
No plan attached
Attach your most recently approved plan, and say whether you departed from it and why. §11.130.530(2)(c) (opens in a new tab)
Some courts accept the Social Security payee report instead of section C. That applies only when the estate is $2,000 or less and all its income is SSI or Social Security.
Sources
- GDN R 204, Guardian/Conservator’s Report and Motion to Approve (opens in a new tab), Washington Courts
- RCW 11.130.530 (opens in a new tab), the conservator’s report, its interval and approval
- RCW 11.130.420 (opens in a new tab), what the order appointing a conservator must state
- RCW 11.130.345 (opens in a new tab), the guardian’s report
Also for Washington: GDN R 201, Conservatorship Inventory
We make Fidura, guardianship accounting software built on a reconciled register for each ward. See the product
Found an error? developer@fidura.app