Fidura

GC 32, the Inventory of Conservator

What a West Virginia conservator lists within 60 days of appointment, including property with no value.

By Fidura staff. Last reviewed .

Who files
The conservator of a protected person
Also a limited conservator. A temporary conservator should check the order.
When it’s due
60 days after the order appointing you is entered
W. Va. Code §44A-3-8(a) (opens in a new tab)
Where
The circuit clerk of the county that appointed you
Also the fiduciary commissioner, if the court referred the case.
The form
Form GC 32
The court’s copy (PDF) (opens in a new tab)

Signed before a notary. A knowing violation is a misdemeanor, fined $25 to $100. §44A-3-8(c) (opens in a new tab)

What it asks for

Each item goes in with its approximate market value and any lien against it. §44A-3-8(a) (opens in a new tab) The blank is still the 2010 edition and has no fillable fields.

The schedules of GC 32
ScheduleWhat goes there
AReal estate: a full legal description, the share owned, and both the assessed and market value
BTangible personal property: belongings, furniture, vehicles
CBonds and securities
DCorporate stock: company, whether closely held, shares, and price per share
EMoney, bank accounts, certificates of deposit, notes, amounts owed to the ward
FAny other asset
GLiens and encumbrances: who holds each, what it is against, and its balance
HSummary: A to F add to line 7; line 9 is line 7 less the liens on line 8
IProperty you believe is valueless and mean to abandon

Common mistakes

Leaving out what is worthless

Items you mean to abandon still go on the inventory. They belong in Schedule I.

A lien taken off the asset’s value

Enter each asset at its full market value. The lien goes in Schedule G and comes off on line 8.

One value for real estate

Schedule A asks for both the assessed value and the fair market value of each parcel.

No copies mailed

Within 14 days of presenting it, mail a copy to everyone who got notice of the hearing that appointed you. §44A-3-8(b) (opens in a new tab)

Your first account

The first GC 30 is due within six months of your appointment. It asks for no opening balance. The cash on this inventory is still the place to check it from.

Property you find after filing goes in that accounting, or on a new GC 32 with “amended” checked. §44A-3-8 (opens in a new tab)

Sources

Also for West Virginia: GC 30, Accounting of Conservator

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

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