Adult Guardianship Periodic Reporting Requirements in Idaho

At a glance

Requirements one by one

Annual reports and inventory

The guardian reports the adult's status under oath at least yearly. Court Rule 54.2 sets the filing date within 30 days after the appointment anniversary and calls for reports when the court orders one, on resignation or removal, and ordinarily when guardianship ends. The report describes condition, residence, services, visits, capacity changes and the need for continued guardianship. (§ 15-5-312(1)(e); Ct. Admin. R. 54.2(A), (C).)

The conservator files an inventory within 90 days of appointment and an account at least annually. Rule 54.3 puts the first annual account within 30 days after the appointment anniversary. Inventories and accounts are sworn. The inventory gives assets, fair market values and encumbrances; the account identifies what came in, what was paid out and ending net assets. (§ 15-5-419(1); Ct. Admin. R. 54.3(A), (D)–(E).)

Copies and review

Guardians and conservators provide copies of their reports as the court orders. If the conservatorship petition could not fully state the adult's finances, the conservator files a financial plan with the 90-day inventory and sends it to interested persons and other statutory recipients. Supporting documents accompany conservator reports unless the report states an allowed reason to omit them and says they remain available on request. (§ 15-5-404(c); Ct. Admin. R. 54.2(B), 54.3(B)–(C).)

What trips people up

Willful failure to file a required conservator report can lead to a court fine of up to $5,000 after written notice and a two-month grace period. That is a potential court sanction, not an automatic charge on the due date. (§ 15-5-419(2).)

A new act takes effect January 1, 2027. The current reporting sections expire then. The replacement § 15-5-316 addresses guardian plans, § 15-5-317 guardian reports, § 15-5-419 conservator plans, and § 15-5-423 conservator reports; each directs readers to Idaho Supreme Court rules for details. Check the governing rules when filing after that date.

Common questions

Does a guardian account to a separate conservator? If one is appointed, the guardian pays over estate funds beyond current support, care and education expenses and accounts to the conservator for funds spent. (§ 15-5-312(1)(f).)

Is there a final conservator account? Yes. The current statute requires a final account at termination of the appointment. Rule 54.3 also requires an account with a resignation or termination petition and a final account within 30 days of removal. (§ 15-5-419(1); Ct. Admin. R. 54.3(A).)

Statutes and sources

The current reporting provisions are Idaho Code § 15-5-312 and § 15-5-419, read with § 15-5-404 and official Court Administrative Rules 54.2 and 54.3. The Legislature's same chapter pages show the enacted January 2027 replacement provisions. Accessed October 3, 2026.