What you need
The report covers everything since the close of your last accounting. It starts from the funds on hand then and lists every amount received, from any source. It itemizes every payment. W.S. 3-3-902(a)(i)–(ii) (opens in a new tab)
Gather the last report or, for a first report, the inventory. Add deposit records, check copies and statements for the year. Sublette County instructions (opens in a new tab) No statute makes you attach statements or receipts. The county forms ask for itemized exhibits of receipts and expenditures instead.
The example follows Buford Tillman, an invented ward in Crook County. His conservator was appointed 03/10/2025. Crook County’s form leaves the period’s dates blank, so she uses the first year: 03/10/2025 to 03/09/2026. It is due by 05/09/2026.
Beginning value plus receipts, less expenditures
Six county forms share one summary. The beginning value is the whole estate, not just cash. It equals the end value of the last accounting, or the inventory for a first report. Crook County form (opens in a new tab)
| Total estate value at beginning | $37,212.40 |
|---|---|
| Receipts collected during period | 24,431.00 |
| Subtotal | $61,643.40 |
| Expenditures paid out during period | 23,973.18 |
| Total estate value at end | $37,670.22 |
Where the figures came from
| Social Security, $1,387.00 × 12 | $16,644.00 |
|---|---|
| Pension, $612.25 × 12 | 7,347.00 |
| Savings interest, 2.00% on $22,000.00 | 440.00 |
| Receipts | $24,431.00 |
| Assisted living, $1,850.00 × 12 | 22,200.00 |
|---|---|
| Pharmacy | 537.18 |
| Personal allowance, $50.00 × 12 | 600.00 |
| Truck insurance | 486.00 |
| Bond premium | 150.00 |
| Expenditures | $23,973.18 |
| Checking ••4417 | 5,230.22 |
|---|---|
| Savings ••9023 | 22,440.00 |
| 2014 pickup truck | 8,500.00 |
| Household goods | 1,500.00 |
| Estate value | $37,670.22 |
The inventory showed $5,212.40 in checking, $22,000.00 in savings, the truck at $8,500.00 and household goods at $1,500.00. Interest stayed in savings. Every other receipt and payment went through checking.
Sublette County’s form adds a line for changes in value, such as a new appraisal or a stock’s price. They are not receipts or expenditures. Add a rise, or subtract a fall, to reach the end value. Sublette form ¶¶6–7 (opens in a new tab)
What else the report states
The statute also asks for changes in investments, a list of all assets, and whether you recommend keeping or selling any property. It asks for your bond and surety, the ward’s residence and general condition, and the powers you are using. §3-3-902(a)(iii)–(viii) (opens in a new tab)
Some powers need no order, such as collecting income, investing and paying for the ward’s care. §3-3-606 (opens in a new tab) Others need an order after a hearing, such as selling or leasing real estate, or settling a claim. §3-3-607 (opens in a new tab) Perishable goods and property with a ready market, such as listed stock, can be sold without one.
If the ward receives VA benefits, a separate sworn account of the VA money is due on the anniversary itself, with a certified copy to the VA. §3-6-110 (opens in a new tab)
Resignation, removal and the final report
The same report is due in three other cases. If you resign, file it with the resignation, before the court accepts it. If you are removed, file it within 30 days. §3-3-901(a)(ii)–(iii) (opens in a new tab)
When the conservatorship ends, file a final report and accounting within 60 days. The ward’s death ends it, as does a finding that the ward is competent. §§3-3-901(a)(iv), 3-3-1101 (opens in a new tab) It goes to the court and to the ward or the ward’s personal representative, with notice of the hearing on it. §3-3-1103 (opens in a new tab)
Once the court settles it and the assets are delivered, it discharges you and your surety. §3-3-1106 (opens in a new tab)
Common mistakes
A beginning value that doesn’t match
This year’s beginning value must equal last year’s end value. For a first report, use the inventory’s total. Crook County form (opens in a new tab)
Signing before you reach the notary
Wait to sign until you are in front of the notary. Bring photo identification. Sublette County instructions (opens in a new tab)
Unpaid court costs
The court cannot approve an annual report until the case’s court costs are paid or provided for. §3-3-1001 (opens in a new tab)
Sources
- Wyo. Stat. Title 3 (opens in a new tab), §§3-3-901 and 3-3-902, when the report is due and what it states; §§3-3-606, 3-3-607, 3-3-1001, 3-3-1004
- Accounting for Period from ___ to ___ (opens in a new tab), Crook County Clerk of District Court, 2023, a local form
- Annual Conservator’s Report and Accounting, with instructions (opens in a new tab), Sublette County, 2023, a local form
- Conservatorship Verified Report and Accounting (opens in a new tab), Sweetwater County, 2013, a local form
Also for Wyoming: Verified Inventory
We make Fidura, guardianship accounting software built on a reconciled register for each ward. See the product
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