{"data":{"id":"us-ok/okla.-stat.-tit.-30-30-4-303","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 30, § 30-4-303","heading":"Settlement and allowance of accounts - Reports to court","body":"- Accounting informations - Date certain for next annual report.\n\nA. Except as otherwise provided by subsection B of this\n\nsection, a guardian or limited guardian of the property shall, upon\n\nthe expiration of a year from the time of appointment, and at least\n\nannually thereafter, present accounts to the court for settlement\n\nand allowance as part of the guardianship report as required by\n\nSection 4-306 of this title.\n\nB. 1. In addition, a guardian or limited guardian of the\n\nproperty shall:\n\na. present accounts whenever the court requires that such\n\nreport or accounts be presented, and\n\nb. with the annual report of accounts, report any changes\n\nof property listed on the inventory required by\n\nSection 4-301 of this title. The report shall state\n\nthe compensation requested by the guardian and for the\n\nattorneys.\n\n2. If there has been a significant change in the physical or\n\nmental condition of the ward, or the ward's financial resources, the\n\ndetails thereof shall be set forth in the annual report required by\n\nsubsection A of this section.\n\n3. Except as otherwise directed by the court or required by the\n\nVeterans Volunteer Guardianship Act, the provisions of this\n\nsubsection regarding the filing of an annual accounting and annual\n\nplan shall not apply to any guardianship of the property of a ward\n\nif the ward's financial resources or assets, other than a homestead,\n\nare worth less than Forty Thousand Dollars ($40,000.00) if a bond\n\nhas been posted, or are worth less than Ten Thousand Dollars\n\n($10,000.00) regardless of whether or not a bond has been posted,\n\nand if the guardian or limited guardian of the property is the\n\nspouse or a relative of the ward within the fourth degree of\n\nconsanguinity.\n\nC. In addition to the reports required by subsections A and B\n\nof this section, a guardian or limited guardian shall submit a\n\nreport:\n\n1. If the ward is an incapacitated or partially incapacitated\n\nperson, when there is a significant change in the capacity of the\n\nward to meet the essential requirements for the physical health or\n\nsafety of the ward or to manage the financial resources of the ward;\n\n2. If the ward is a minor, any significant change in the\n\ncondition of the minor or in the condition of the estate of the\n\nminor;\n\n3. When the guardian or limited guardian resigns or is removed;\n\nand\n\n4. When the guardianship is terminated.\n\nD. 1. Unless waived at the discretion of the court, a guardian\n\nor limited guardian of the person of an incapacitated or partially\n\nincapacitated person shall file a report on the guardianship of the\n\nperson pursuant to Section 4-305 of this title.\n\n2. A guardian of the person of a minor ward shall not be\n\nrequired to file annual reports of the guardianship of the person of\n\nthe ward unless ordered by the court.\n\n3. A guardian or limited guardian of the property of a ward\n\nshall file a report on the guardianship of the property pursuant to\n\nSection 4-306 of this title.\n\nE. The court shall not waive the filing of any report for a\n\nperiod in excess of five (5) years.\n\nF. If the same person or organization is required to file\n\nreports as to both the person and the property of a ward, the\n\nreports may be consolidated.\n\nG. Any accounting information submitted by a guardian or\n\nlimited guardian of the property of a ward shall be verified and\n\nshall be rendered in the same manner as required by Title 58 of the\n\nOklahoma Statutes with respect to any information of an estate of a\n\ndecedent. Such information shall also set forth any charges to the\n\nproperty of the ward which have accrued since the previous\n\naccounting or, in the case of an initial accounting, since the\n\nfiling of an inventory of the property of the ward placed under the\n\ncontrol of the guardian or limited guardian.\n\nH. In addition to other specified information any order of the\n\ncourt approving an annual guardianship plan and report shall include\net forth any charges to the\n\nproperty of the ward which have accrued since the previous\n\naccounting or, in the case of an initial accounting, since the\n\nfiling of an inventory of the property of the ward placed under the\n\ncontrol of the guardian or limited guardian.\n\nH. In addition to other specified information any order of the\n\ncourt approving an annual guardianship plan and report shall include\n\nthe date certain by which the guardian shall file the next annual\n\nreport.\n\nR.L. 1910, § 6550. Amended by Laws 1988, c. 329, § 83, eff. Dec. 1,\n\n1988. Renumbered from § 872 of Title 58 by Laws 1988, c. 329, §\n\n134, eff. Dec. 1, 1988. Amended by Laws 1990, c. 323, § 58,\n\noperative July 1, 1990; Laws 1992, c. 115, § 2, eff. Sept. 1, 1992;","path":["OK Code","Title 30"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os30.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"e68a9469a5c99a78777c86681e95eb4179d36740a26655cfa86950e1de275f0f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-30-30-4-301","next":"us-ok/okla.-stat.-tit.-30-30-4-304"},"notice":"GroundRules: Original legal text. Not legal advice."}