Guardianship authority's means of supervision

If the guardian's task includes management of financial matters, the guardian must submit a statement of accounts on the performance of their task to the guardianship authority once a year after the accounting period has ended. In the statement of accounts, the guardian must explain how the client’s matters have been handled. The accounting period is usually equivalent to one calendar year. The guardianship authority audits the statement of accounts. When the audited statement of accounts is returned, the guardian is given instructions and, if necessary, a warning is given for any shortcomings found in the guardian’s actions or in the way the statement of accounts has been drawn up. Serious shortcomings and problems may even lead to the guardian being dismissed. Auditing the statements of accounts is supervision carried out retrospectively.

The extent of the supervision of donees depends on what the donor has specified in the continuing power of attorney. It the power of attorney does not state accountability, the donee does not need to provide regular statements of accounts to the guardianship authority. However, the donee must provide a final statement at the end of the mandate to the party that is entitled to receive the donor’s property. Depending on the situation, such parties include the donor, a new donee or the estate of the donor. The donor may, however, state that it is not necessary to provide even a final statement, but cannot state that the final statement must be given to the guardianship authority.

The guardianship authority may still request the donee to provide an account of how the task has been managed if there is a reason for this. For example, a party may have notified unclear issues in the management of the donor’s affairs, a person close to the donor’s may have filed a complaint with the guardianship authority about the donee’s actions, or a notification may have been submitted of the need to appoint a guardian for the donor.

The donor may also specify supervision other than supervision by the authorities. For example, the donor may state that the donee must report to the other siblings on the management of the donor's matters once a year.

The guardian and the donee must on request give to the guardianship authority all information, receipts and documents concerning their task.

The guardian must apply to the guardianship authority for a permit for certain significant transactions, such as a property transaction or the division of inheritance. The supervision of permits is supervision carried out in advance. A draft of the agreement that the guardian intends to conclude must be attached to the permit application so that the guardianship authority can consider whether the agreement is in the best interests of the client. See more information on the page Actions that require permits.

Unless specified otherwise by the donor in the continuing power of attorney, donees do not need to apply to the guardianship authority for a permit for the transactions guardians have to.

If the guardian of a minor is the minor’s custodian, the guardian has the duty to file a statement of accounts only if the guardianship of the minor has been entered in the register of guardianship affairs. However, the guardian of a minor must apply for a permit for significant transactions. If the guardian is disqualified, they also cannot represent the child, but must apply for a substitute guardian to perform the tasks they are disqualified from. Read more on page When a substitute must be appointed in place of a guardian. The duty to keep accounts applies to all guardians of minors. 

The guardian must notify the guardianship authority if the client receives new property. If the client is a minor, a duty to notify arises when the amount of the property is EUR 20,000 or more, which means that is must be entered in the guardianship register. If the client becomes a stakeholder in an estate of a deceased person, the estate inventory must always be submitted to the guardianship authority.