An authority will supervise your activities, while you as guardian manage your adult client's financial affairs on their behalf. You will draw up an annual statement and submit it to the authority each year.
As a guardian, you will provide the guardianship authority a statement of accounts every year for review. An accounting period is usually equivalent to one calendar year. Annual statements will be submitted to the guardianship authority within three months of the end of the accounting year. If the accounting period is the period between 1 January and 31 December, the annual statements are returned by 31 March the following year. The annual statement form for adult clients (in Finnish) and its attached instructions (in Finnish) make it easier to draw up a statement.
For a justified reason, the guardianship authority can extend an accounting period or exempt a guardian from their obligation to submit an annual statement.
As a guardian, you must maintain records so you can draw up an annual statement on their basis. You will need to attach receipts/documents from which the accounting period’s financial activities can be verified. The annual statement and its attachments will be returned to you after the audit for safekeeping. It is your responsibility to see to the retainment of documents that have accumulated over your period as guardian. The obligation to retain receipts and documents will continue for three years after your time as guardian has come to an end. Even after this, you may not destroy the documents. Instead, you must hand them over to the party who has the right to them. The client themselves, the client’s estate should the client have died or the client’s new guardian have the right to receive these handed over documents.
As guardian, you may not disclose information on the client to others without the client’s consent. A guardian’s obligation to secrecy also applies to audit materials.
As guardian, you are entitled to a guardian’s fee. You can determine the sum of a guardian’s fee with the fee calculator. You must present a calculation of any possible compensations for expenses. The expenses must be necessary and based on the performance of guardian’s duties. As guardian, you will report your guardian’s fee and possible compensation for expenses to the Finnish Tax Administration’s Incomes Register.
Do the following
- First read the instructions.
- Fill in the annual/final statement and send it and its relevant receipts to the Digital and Population Data Services Agency no later than on 31 March.
- The audited annual statement and its attachment will be returned to you. The audited statement may include notes from the guardianship authority, which you must take into consideration when managing your client’s affairs