Collier County Clerk of the Circuit Court
Office of Inspector General
3315 Tamiami Trail East, Ste. 316
Naples, FL 34112
Phone: (239) 252-8412
Email: Inspector General

Mailing Address
Collier County Clerk of the Circuit Court
Office of Inspector General
3315 Tamiami Trail East, Ste. 102
Naples, FL 34112-5324



Advisory to Counsel regarding Guardianship Audits

Please be advised that we are currently sending email reminder letters for Initial Plan, Initial Verified Inventory, Annual Plan and Annual Accounting filings. These are being sent prior to your due date, and our intention is to expand this reminder to include Final Reports/Final Accountings. Please note that an Auditor’s Report will be issued and submitted to the court to notify them of the guardian’s failure to timely file pursuant F.S. 744.368(4).

All Emergency Temporary Guardians (ETG) are required to submit a Final Report no later than 30 days after the expiration pursuant to F.S. 744.3031(9) and Rule 5.648(f).  Final Report of ETG of the property must consist of:

  1. Verified Inventory as of the date of the Letters of ETG (due 60 days from Letters of ETG or no later than 30 days from expiration, whichever occurs first)
  2. Final Accounting of receipts and disbursements of ward’s property during emergency temporary guardianship
  3. Statement of the Property on hand at the end of the emergency temporary guardianship.

The end totals on the Final Accounting of the ETG are expected to be the amounts that the successor trustee receives and reports on the initial inventory.  If the ETG becomes the successor guardian, the Final Report of the ETG submitted within 30 days of the Letters Appointing Successor Guardian, when approved by the court, will satisfy the Final Report of the ETG and Initial Report of the Successor Guardian.  All subsequent Annual Accountings will be submitted based on the date the Letters of Successor Guardian were issued.

Times can vary for completion of audits of verified inventories and accountings, based on volume or size, Pursuant to F.S. 744.368(3), the audits will be completed within 90 days.  The auditor’s report will be eServed to attorneys of record at the same time as the assigned judge.

The Clerk’s Office does not prepare or forward unsigned orders to the Judge’s Office; please comply with the assigned Judge’s unsigned order procedure. The judges typically request that you confirm that all supporting documents appear in the case file, prior to submitting your proposed orders. Therefore, only submit an Order to Approve or Disapprove the Guardian’s Report after the Auditor’s Report appears in the case file, or you have received it via eService.




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