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The Florida Senate

2006 Florida Statutes

Simplified accounting procedures in certain cases.
Section 744.3679, Florida Statutes 2006

744.3679  Simplified accounting procedures in certain cases.--

(1)  In a guardianship of property, when all assets of the estate are in designated depositories under s. 69.031 and the only transactions that occur in that account are interest accrual, deposits from a settlement, or financial institution service charges, the guardian may elect to file an accounting consisting of:

(a)  The original or a certified copy of the year-end statement of the ward's account from the financial institution; and

(b)  A statement by the guardian under penalty of perjury that the guardian has custody and control of the ward's property as shown in the year-end statement.

(2)  The accounting allowed by subsection (1) is in lieu of the accounting and auditing procedures under s. 744.3678(2). However, any interested party may seek judicial review as provided in s. 744.3685

(3)  The guardian need not be represented by an attorney in order to file the annual accounting allowed by subsection (1).

History.--s. 1, ch. 93-102; s. 18, ch. 2006-178.