Okla. Stat. tit. 30, § 30-4-303

- Accounting informations - Date certain for next annual report.

A. Except as otherwise provided by subsection B of this

section, a guardian or limited guardian of the property shall, upon

the expiration of a year from the time of appointment, and at least

annually thereafter, present accounts to the court for settlement

and allowance as part of the guardianship report as required by

Section 4-306 of this title.

B. 1. In addition, a guardian or limited guardian of the

property shall:

a. present accounts whenever the court requires that such

report or accounts be presented, and

b. with the annual report of accounts, report any changes

of property listed on the inventory required by

Section 4-301 of this title. The report shall state

the compensation requested by the guardian and for the

attorneys.

2. If there has been a significant change in the physical or

mental condition of the ward, or the ward's financial resources, the

details thereof shall be set forth in the annual report required by

subsection A of this section.

3. Except as otherwise directed by the court or required by the

Veterans Volunteer Guardianship Act, the provisions of this

subsection regarding the filing of an annual accounting and annual

plan shall not apply to any guardianship of the property of a ward

if the ward's financial resources or assets, other than a homestead,

are worth less than Forty Thousand Dollars ($40,000.00) if a bond

has been posted, or are worth less than Ten Thousand Dollars

($10,000.00) regardless of whether or not a bond has been posted,

and if the guardian or limited guardian of the property is the

spouse or a relative of the ward within the fourth degree of

consanguinity.

Oklahoma Statutes - Title 30. Guardian and Ward Page 81

C. In addition to the reports required by subsections A and B

of this section, a guardian or limited guardian shall submit a

report:

1. If the ward is an incapacitated or partially incapacitated

person, when there is a significant change in the capacity of the

ward to meet the essential requirements for the physical health or

safety of the ward or to manage the financial resources of the ward;

2. If the ward is a minor, any significant change in the

condition of the minor or in the condition of the estate of the

minor;

3. When the guardian or limited guardian resigns or is removed;

and

4. When the guardianship is terminated.

D. 1. Unless waived at the discretion of the court, a guardian

or limited guardian of the person of an incapacitated or partially

incapacitated person shall file a report on the guardianship of the

person pursuant to Section 4-305 of this title.

2. A guardian of the person of a minor ward shall not be

required to file annual reports of the guardianship of the person of

the ward unless ordered by the court.

3. A guardian or limited guardian of the property of a ward

shall file a report on the guardianship of the property pursuant to

Section 4-306 of this title.

E. The court shall not waive the filing of any report for a

period in excess of five (5) years.

F. If the same person or organization is required to file

reports as to both the person and the property of a ward, the

reports may be consolidated.

G. Any accounting information submitted by a guardian or

limited guardian of the property of a ward shall be verified and

shall be rendered in the same manner as required by Title 58 of the

Oklahoma Statutes with respect to any information of an estate of a

decedent. Such information shall also set forth any charges to the

property of the ward which have accrued since the previous

accounting or, in the case of an initial accounting, since the

filing of an inventory of the property of the ward placed under the

control of the guardian or limited guardian.

H. In addition to other specified information any order of the

court approving an annual guardianship plan and report shall include
et forth any charges to the

property of the ward which have accrued since the previous

accounting or, in the case of an initial accounting, since the

filing of an inventory of the property of the ward placed under the

control of the guardian or limited guardian.

H. In addition to other specified information any order of the

court approving an annual guardianship plan and report shall include

the date certain by which the guardian shall file the next annual

report.

R.L. 1910, § 6550. Amended by Laws 1988, c. 329, § 83, eff. Dec. 1,

1988. Renumbered from § 872 of Title 58 by Laws 1988, c. 329, §

134, eff. Dec. 1, 1988. Amended by Laws 1990, c. 323, § 58,

operative July 1, 1990; Laws 1992, c. 115, § 2, eff. Sept. 1, 1992;