Pennsylvania guardianship reports: the inventory and the annual report

Pennsylvania pairs a statutory reporting duty with one of the most explicit enforcement ladders in the country — a clerk-monitored docket where 20 days of delinquency already triggers formal notice.

1. The three filings

• Inventory — by the guardian of the estate within 90 days of appointment: the ward’s assets, where they will be held, estimated annual income and expenses. This is the baseline every future report is measured against. It cannot be waived.
• Annual report — one year after appointment, then annually, both for guardians of the estate and guardians of the person (statutory duty: §5521(c); rule: Pa.R.O.C.P. 14.8(a)). Cannot be waived.
• Final report — within 60 days of the ward’s death, an adjudication of capacity, a change of guardian, or the expiration of a limited-duration order. A final report can replace the annual report if it comes due first — but a prior-year annual report still outstanding must be filed with it.

2. What the annual report covers

§5521(c)(1)(i) — the guardian of the estate attests to:

• the current principal of the estate and how it is invested;
• the current income;
• expenditures of principal and income since the last report;
• the ward’s needs the guardian has provided for since the last report.

The person-side report (same statute, separate list) covers placement, medical and mental condition, living arrangements and services, the guardian’s opinion on continuing or modifying the guardianship, and the number and length of visits during the year.

3. The 20-day delinquency ladder

Rule 14.8(f) makes Pennsylvania unusually mechanical about enforcement:

1. Report incomplete or more than 20 days delinquent → the clerk serves a notice directing compliance within 20 days (copy to the court and counsel).
2. No compliance within those 20 days → the clerk files a notice of deficiency with the judge and serves the interested parties.
3. The court then takes enforcement procedures — and if those fail, it must enter an order explaining the attempts and directing that a successor or court designee file the delinquent report.

Statutorily, the clerk also transmits to the court at least quarterly a list of guardians more than 30 days delinquent (§5521(c)(3)), and the court examines the annual reports to confirm guardians are acting in the ward’s interest (§5521(c)(4)). The handbook consequence is blunt: failure to file can mean removal.

4. The final report

Within 60 days of the ward’s death or an adjudication of capacity. The annual report form is used, with final-report sections. Philadelphia adds a $30 filing fee for annual and final reports (waivable in forma pauperis for indigent wards), and many counties file through the Guardianship Tracking System (GTS), which can prefill amended reports.

5. Practice notes

• Co-guardians file together: one inventory, one annual report — not separate filings unless the court directs.
• Notice of filing: within 10 days after filing any report, serve notice on co-guardians, attorneys, and the interested parties named in the order.
• Amended reports: errors found in review are fixed by amended report — the filed original cannot be corrected by the court.

The Guardian product tracks the 90-day and anniversary deadlines and keeps the principal/income/expenditure attestation reconciled before you sign it.

FAQ

When is the Pennsylvania guardianship annual report due?

One year after appointment and annually thereafter, on the anniversary of your appointment (Rule 14.8(a)(2); 20 Pa.C.S. §5521(c)). The Inventory is due within 90 days of appointment.

What happens if I am late filing in Pennsylvania?

At 20+ days delinquent the clerk serves a compliance notice giving you 20 more days; continued failure goes to the judge as a notice of deficiency, followed by enforcement - up to removal. The clerk also reports guardians 30+ days delinquent to the court quarterly.

Can the inventory or annual report requirement be waived?

No. Pennsylvania's handbook states explicitly that the Inventory, the annual report, and the final report cannot be waived by the court.

When is the final report due?

Within 60 days of the ward's death, an adjudication of capacity, a change of guardian, or the expiration of a limited order. A prior-year annual report that is still outstanding must be filed along with it.

This guide is general information, not legal advice. Rules vary by jurisdiction and change over time — confirm the specifics with the court, agency, or a qualified professional.

More guides

• Accounting deadlines by jurisdiction — the reference table including PA.
• Co-guardians: working from one ledger — one joint filing, done right.
• If a guardian fails to file — the escalation sequence.

← All guides  ·  Open Guardian →