Every person who decides to guardianship must annually submit a report of the guardian to the board of trustees. Such reports allow supervisory authorities to assess the degree to which the guardian fulfills his obligations, how much money is spent on the ward and how much they cover his needs.
Rights and obligations
The main task of the guardians and trustees is to care for the ward and it does not matter, it is a child, an incapacitated person or an old man. Guardians are required to fully support the wards, provide proper care and treatment, educate minors, guarantee them the opportunity to receive a general education. It is not allowed to prevent the ward from communicating with relatives and close friends. Guardians are also required to represent the legitimate interests of the wards, to protect their rights and interests. In turn, the guardian does not have rights to the property of the ward, but can accept it for free use or as a gift. It is forbidden to conclude credit agreements for trustees and guardians on behalf of the ward without the consent of the board of trustees.
A full list of rights and obligations is provided for by the current Civil Code.
Baby Care Annual Report
The procedure and rules for compiling a guardian report are regulated by Law No. 48-, Regulation No. 927, Government Decision No. 423. These regulatory acts determine the powers of guardians, persons responsible for control over guardianship, the legal regime for managing property owned by the ward. The law spells out responsibility for both failure to report and for unlawful acts in relation to wards.
According to the requirements of these normative acts, guardianship is regarded as taking care of a minor, and guardianship is taking care of an adult incapable person.
In light of this, there are two types of reporting: for guardians and trustees.
For each child left without parents, the state allocates a certain amount of financial assistance, but since children still cannot use them on their own, guardians do it for them, who must report on the income and expenses of the child for the past year until February 1 of each year.
This is actually a financial report and does not cover the performance of non-property functions. The document necessarily displays information regarding sources of income, the number and type of clothing purchased for the ward, other material values. All expenses must be documented.
Filling Rules
When compiling reports, it is mandatory to use the form of the guardian's report, which is approved by government decree No. 423. It is not allowed to draw up a report in any form.
The period for which the guardian reports is recorded in the header of the document. Information about the guardianship and the compilers of the document are prescribed in sections 1-3.
The fourth paragraph should contain information on the property status of the child, indicating the real estate that belongs to him. If the child owns vehicles, then they are prescribed in paragraph 4.2. In clause 4.3. information on bank accounts is indicated, indicating the amounts that are stored on them. If the child is the owner of shares in enterprises, then information about this is indicated in clause 4.3.
All information is given as of December 31 of the year for which the report is made.
The fifth section prescribes information about when and how much money was withdrawn from the child’s accounts, with the mandatory display of a document of the board of trustees, which gives the right to perform such actions. Below, in the same section, information about things belonging to the guardian that have become unusable is indicated.
Section number 6 of the guardians' report for the year provides information on the ward's income. This may be a benefit, alimony. Initially, all incomes are recorded in separate columns, depending on the type, and at the end, the total total income for the entire calendar year is indicated.
If the child has income from the use of property, this information is displayed in a separate section No. 7. This can be interest on bank deposits, rent for real estate, interest on securities, and so on.
Section No. 8 of the guardians' money report indicates the expenses that were incurred per child over the past year. This is the purchase of goods that are in the durable category, that is, with a cost exceeding 2 minimum wages, treatment in medical institutions and repair of the residential premises where the guardian lives.
Section 9 displays information on paid tax obligations, for example, for the property of a minor.
Since 2014, reporting on small expenses on household expenses is no longer required.
Report Appendices
A fairly common question among guardians is: “Do I need to confirm expenses, keep receipts and for what purchases will I need expense documents?”. Yes, you will have to confirm expenses for the child without fail, but naturally, not for the purchase of chocolates or dolls. The guardian's report form also contains section 10, where the attached confirming financial transactions should be registered.
Checks will be required for expensive acquisitions, for example:
- to purchase a computer;
- on a smartphone;
- the tablet;
- utility bills;
- payment for the educational process both at school and in specialized courses;
- receipts for payment of medical services;
- supporting documents for tourist trips and other large expenses.
Today, it is not required to confirm the purchase of clothing, personal care products and food.
What is a report receipt?
Often, the guardian is not able to find checks that confirm the costs of the child, perhaps the purchase was made in the market or the receipt was simply lost. In this case, the guardian has the right to draw up a receipt. In this document, the compiler displays all expenses.
The receipt will also have to be drawn up in cases where the child independently used part of his own income, alimony or a scholarship. Children can count on a share of income from the age of 14. In the receipt, the guardian simply prescribes that a certain amount was transferred to the child and he used them to satisfy his own needs.
Reporting for an incompetent ward
Interested persons can take custody of a legally incapable person if a person comes under the harmful influence of alcohol or becomes disabled, needs constant care. In this case, the guardians are also required to submit a report that is different from that which is provided during custody of the child.
The guardian's report form (sample is provided below) was approved by Government Decision No. 927. The main differences of this document are as follows:
- information on all incomes (benefits, pensions and others) is indicated by month;
- The report should contain information on absolutely all expenses, including food, clothing, medicines, hygiene items and so on.
The report of the guardian for custody of a minor, legally incompetent person is drawn up in the same form.
There are no specific features for reporting regarding care for persons with mental disabilities. In addition, such information is not even reflected in the reporting.
General reporting requirements
Despite the fact that the legislation approved a unified report of the guardian on the use of property, nevertheless, when compiling it, you should follow a number of simple rules:
- the document form may be filled in by hand, but only in legible handwriting;
- corrections and strikethroughs are not allowed;
- the document should not have blank columns, in the absence of information it is necessary to write “does not have” or “no”;
- all sums of money should be indicated in thousands of rubles;
- if the income of the guardian is in foreign currency, then the amount is indicated in the equivalent to rubles, at the exchange rate on December 31 or 30, that is, on the last business day of the year;
- at the end of the document, the compiler of the report must put the date of compilation, signature and decrypt it.
Do not forget that all expenses must be documented.
What other documents may be required
Guardians should be prepared for the fact that in addition to fiscal documents confirming expenses for the ward, the regulatory body may request additional documents. Most often they request a certificate from the place of study of the minor and a document that confirms the absence of debts for utility bills.
Where documents are submitted
The report of the guardian shall be submitted to the guardianship authorities. Reporting can be submitted by direct appeal to the regulatory authority or through a postal operator.
After receiving the report, it is subject to verification and approval by the guardianship authority.
Responsibility
Each guardian must remember that spending the funds that the state provides for the ward can only be within the cost of living.
A person who has undertaken obligations to protect the ward is responsible not only for his actions, but also for maintaining his financial situation. It means that in case of damage to property that belongs to the ward by the right of ownership, the guardian is responsible for it and must reimburse the full cost, of course, if it is proved that the guardian was to blame for everything. In case of refusal of damages or if there is a risk of a recurrence of the incident, the guardian is deprived of the right to guardianship and bears administrative or criminal liability, depending on the degree of guilt.
Failure to submit a report of the guardian on the use of property entails the obligation to reimburse these expenses to the guardian. If the guardian does not submit the report again, he will be deprived of custody rights.