Accountability when guardianship comes to an end
When your appointment as a guardian ends, this will mean you can no longer manage your client’s affairs as their guardian. After this, your client themselves, their new guardian or your client’s estate will manage these affairs.
As guardian, you will draw up and submit a final statement to the guardianship authority within two months of the end of the accounting period. The accounting period for the final statement will start from the beginning of the calendar year and end on the date on which your appointment as guardian ends. You can combine the previous annual statement to the final statement, if the return date for the statement is no later in the year than 31 March. You cannot be exempt from submitting a final statement. An annual and final statement form and attached instructions have been drawn up to make it easier to draw up a statement for an adult client.
As guardian, you are entitled to charge a guardian’s fee. Attach a calculation to the final statement.
Duties related to the completion of your task as a guardian
Submit the final statement to the Digital and Population Data Services Agency to the local office/point which has supervised your client’s guardianship.
Handover of property
Handover the property you have been charged with the management of to the following parties:
- when a client dies to their estate
- when there is a change of guardian to the new guardian
- if guardianship is terminated, to the client themselves.
- the recipient of the property will have the right on request to view the receipts and documents related to the annual statements and final statement
The final 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.
Audit of the final statement
The guardianship authority can issue a warning in connection with the audit of the final statement also on previous annual statements. The audited final statement will be provided to the client themselves, the new guardian or one of the stakeholders to the client’s estate as notice. A stakeholder to the estate is obligated to notify other stakeholders of the final statement. A possible request for compensation of damages must be presented within three years of the date on which the final statement was received. An effort is made to audit final statements within two months of their arrival. A fee is charged for the audit.