How is the management account of an enhanced guardianship or guardianship or safeguarding of justice or a future protection mandate for an adult monitored and approved?

It is a document that traces the financial operations (expenditure, revenue, investments, etc.) which have been made in connection with a guardianship, of a enhanced curatorship, of a safeguarding justice, or a future protection mandate.

Every year, the person responsible for the exercise of the measure shall draw up this revenue and expenditure account for the protected person, except where the judge is not required to do so.

The revenue and expenditure account allows a transparent and accurate monitoring management by the person responsible for carrying out the measure.

Each year, the person responsible for the exercise of the measure establishes a revenue and expenditure account and provides all supporting documents to the person designated by the judge for control and approval.

The revenue and expenditure account shall include the following:

• Details of income, expenses and investments
• Status of changes to the protected person's assets (sale of property, unlocking a life insurance contract, etc.)
• Proof of proper management of funds (bank statements, invoices...).

The person responsible for exercising the measure must request an annual statement of the bank accounts opened in the name of the protected person to the banking institutions. Bank secrecy cannot be opposed by the bank.

The control and approval of the revenue and expenditure account may be entrusted to the following persons:

• Subrogated Guardian or Subrogated Guardian
• Co-tutor or co-curator
• Assistant Tutor or Assistant Trustee
• Family Council.

The control and approval of the revenue and expenditure account shall be entrusted to a qualified professional (notary, lawyer, commissioner of justice, judicial representative for the protection of adults...) in the following situations:

• No substitute guardian/trustee or co-guardian/trustee or assistant guardian/trustee or family council has been appointed by the judge, regardless of the assets of the protected adult
• The protected major has an important, varied and complex heritage.

This professional receives a remuneration, which is owed by the protected person.

This professional qualified to control and approve the revenue and expenditure account must be registered on the list established by public prosecutor.

The qualified professional can be registered on several lists dependent on different courts of law.

It shall be subject to professional secrecy concerning acts and information which he may have become aware of in the course of his mission.

The qualified professional must not have received any money from the protected adult for any reason whatsoever, in the 5 years preceding his designation. For example, a notary appointed for the sale of the protected adult's dwelling cannot be appointed for the control and approval of the revenue and expenditure account within 5 years of the sale.

To be designated, this qualified professional shall not not related or cohabiting with the protected adult or the person in charge of the exercise of the mission.

The control of the revenue and expenditure account makes it possible to verify that the person responsible for exercising the measure manages the assets in the interest of the protected adult.

The control shall cover the following:

• Title of bank accounts showing the existence of the protection measure
• Expenditure made in the interest of the protected adult
• Balanced budget
• Social benefits requested if the protected adult can benefit from them
• Authorizations given by the judge to the guardian or trustee to perform the acts for which it is required
• Favorable developments in the event of over-indebtedness.

The person responsible for monitoring may issue opinions on the management acts carried out by the person responsible for carrying out the measure. For example, suggest a non-risky financial investment when the protected adult's property has been sold. The person responsible for carrying out the measure is not obliged to follow this recommendation.

The person responsible for carrying out the mission must send the following documents with the revenue and expenditure account:

• Proof of income or allowances received during the year
• Proof of taxes paid or tax notice
• All account statements
• Result of querying files FICOBA or FICOVIE (life insurance file)
• Proof of expenses in excess of the amount that may be fixed in the judge's decision
• Decision of the guardianship judge on the assets of the protected adult (e.g. authorization to sell or rent out his home).

If the person responsible for carrying out the task does not transmit the revenue and expenditure account and supporting documents promptly or on the date fixed by the judge, the person responsible for monitoring and approving the contract may send a formal notice. It can also contact the bank where the protected adult's account is opened (professional secrecy cannot be opposed to him).

Exceptionally, she may also consult in court all the documents useful in the case of the protected adult.

The person responsible for controlling the revenue and expenditure account may approve it or refuse to approve it.

The control and approval of the revenue and expenditure account is done every year.

The judge may decide to space this check when the situation of the protected person is simple and he does not have much wealth. In this case, the control can be done every 2 or 3 years. This does not exempt the person responsible for the measure from drawing up an annual revenue and expenditure account.

The documents must reach the guardianship judge before 31 December of the year following that in which the revenue and expenditure account is drawn up. For example, the revenue and expenditure account is established in 2026 for the 2025 accounts. The outcome of the review must reach the judge before 31 December 2027.

When the mission of the person responsible for exercising the protection measure ends, the control and approval of the revenue and expenditure account must be sent within 6 months following the transmission of the management account.

If these deadlines are not respected by the person responsible for monitoring and approval, the Registry sends reminders to him.

It all depends on the situation:

The mission of the person responsible for controlling and approving the revenue and expenditure account shall end in the following situations:

• Death of protected adult
• Lack of renewal of the judicial protection measure
• Release of the judicial protection measure
• Residence of the protected person outside France that prevents monitoring and control.

More specifically, the mission of the qualified professional stops in the following situations:

• Significant failure to perform the verification mission (approval without control)
• Withdrawal from the list drawn up by the public prosecutor
• Appointment of a judicial representative for the protection of adults (MJPM) to exercise the protection measure (2 judicial representatives cannot be appointed for the exercise and control of the measure)
• Non-compliance with the conditions for listing (e.g. a criminal conviction mentioned on the criminal record)
• Cessation of activity (retirement).