What you need
Have the inventory or the last accounting, the period’s bank statements, and a record of every payment. The form asks for no statements or receipts to be attached. You state the period yourself, from one date to another.
After the first accounting, the statute says December 31 “of each year thereafter.” The form says “each following calendar year.” Which December 31 comes first is not settled.
The example follows Opal Blankenship, an invented ward. The order appointing her conservator was entered 01/15/2026. Her first accounting covers 01/15/2026 to 06/30/2026, and it is due 07/15/2026.
The expense listing must match Item 8
Each part’s total adds the page and any attached pages. The one cross-check is in Part 5. The itemized listing of your expenses must match the amount in Item 8.
| Part 1. Total receipts | $11,781.27 |
|---|---|
| Part 2. Total disbursements or distributions | 8,476.52 |
| Part 3. Total assets | 18,567.10 |
| Part 4. Total liabilities | 318.00 |
| Part 5, Item 7. Compensation requested | No |
| Part 5, Item 8. Expenses incurred | $142.60 |
| Itemized listing. Total expenses | $142.60 |
Where the figures came from
| Teachers’ pension, $1,184.00 × 5 | $5,920.00 |
|---|---|
| Savings interest | 61.27 |
| Sale of 2013 Buick LaCrosse | 5,800.00 |
| Total receipts | $11,781.27 |
| Personal care home, $1,450.00 × 5 | 7,250.00 |
|---|---|
| Pharmacy | 386.52 |
| Dentist | 740.00 |
| Bond premium | 100.00 |
| Total disbursements | $8,476.52 |
| Checking | 7,455.83 |
|---|---|
| Savings | 9,911.27 |
| Household furniture | 1,200.00 |
| Total assets | $18,567.10 |
| Mileage, 118 miles × $0.70 | 82.60 |
|---|---|
| Certified copies of the order | 60.00 |
| Total expenses | $142.60 |
Part 4 holds one hospital bill still owed, $318.00. Her conservator paid the mileage and copies out of pocket and has not been repaid, so they are not in Part 2.
A check the form does not make
The form never asks what you started with. Your cash should still agree. Opal’s inventory held $14,062.35 in checking and savings. Add Part 1 and take away Part 2, and you get $17,367.10. That is the checking and savings in Part 3.
Selling an asset
GC 30 has no line for a gain or a loss. The money from a sale is a receipt in Part 1, and the asset leaves Part 3.
Opal’s car was on her inventory at $6,500.00. Her conservator sold it for $5,800.00. The $5,800.00 goes in Part 1, and the car is gone from Part 3. The $700.00 difference appears nowhere on the form.
After you file
The clerk tells the court if an accounting is missing or incomplete. A fiduciary commissioner, or another person the court appoints, reviews it and may ask for more. Problems go to the court, which may order bank or investment records or set a hearing. §44A-3-11(b) (opens in a new tab)
On a referred accounting, the commissioner mails the proposed accounting to the protected person and everyone who got notice. You do not serve it. They may file exceptions. Any compensation you ask for is approved only by the circuit court. §44A-3-11(c) (opens in a new tab)
The final accounting
It is the same form with “final accounting” checked. You file one when you resign or are removed, and when the appointment ends. When it ends, no accounting is needed if everyone entitled to the estate consents. §44A-3-11(a) (opens in a new tab)
On the protected person’s death, file the certified death certificate with it. The statute sets no number of days. §44A-4-1(b) (opens in a new tab)
Common mistakes
A first accounting that waits for December
The first accounting is due within six months of your appointment. December 31 applies only to the ones after it.
A blank where the answer is unknown
The form asks for every answer you know. Where you don’t know, write that it is unknown.
Property received left out of Part 1
Property that came in during the period goes in Part 1 at its market value. The exception is property already on an amended inventory.
On a petition, the court may waive accountings or allow them less often than every year. §44A-3-10 (opens in a new tab)
Sources
- GC 30, Accounting of Conservator (opens in a new tab), Supreme Court of Appeals of West Virginia
- W. Va. Code §44A-3-9 (opens in a new tab), what the accounting contains
- W. Va. Code §44A-3-10 (opens in a new tab), waiving accountings
- W. Va. Code §44A-3-11 (opens in a new tab), when and where accountings are filed
- W. Va. Code §44A-4-1 (opens in a new tab), termination and death
Also for West Virginia: GC 32, Inventory of Conservator
We make Fidura, guardianship accounting software built on a reconciled register for each ward. See the product
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