Arkansas Guardian Annual Report Form 32: Filing Guide for Guardians

The Three Arkansas Guardianship Reports

Once appointed, an Arkansas guardian faces ongoing court reporting obligations. Missing a deadline triggers a mandatory show-cause citation under A.C.A. § 28-65-203(a)(3), which can result in fines up to $50, denial of compensation, or removal from office. Here is what each report requires.

Form 32: Annual Report of Guardian

Every guardian must file Form 32 under A.C.A. § 28-65-322. It is due within 60 days of each anniversary of the appointment date — not the calendar year, but the specific date the court signed the original order.

The report must cover:

• Current physical, mental, and social condition of the ward
• Current living arrangement — address, type of facility or home, any changes since the last report
• Significant medical events — hospitalizations, new diagnoses, medication changes, therapies started or ended
• Educational or vocational activity — school enrollment, job training, employment status
• Statement on necessity — a formal declaration of whether the guardianship remains necessary or whether the ward has developed capacity that warrants modification or termination

Form 32 focuses on the ward's wellbeing and whether the guardianship is still serving its purpose. A guardian of the estate must also file the separate Form 31 annual accounting.

Filing fee: There is no court filing fee for Form 32; a nominal county recording fee may apply if it is filed outside the primary case docket. Do not confuse this with the Arkansas Secretary of State's Business Annual Franchise Tax Report ($150 minimum), which Google frequently surfaces alongside "guardian annual report" searches. They are completely unrelated.

Form 30: Inventory of Ward's Estate

Form 30 is required of every guardian of the estate, due within 60 days of the initial appointment. This is a one-time filing (unless the court orders an updated inventory later) that must list:

• All real property owned by the ward, with legal descriptions
• All bank accounts and financial accounts, with balances as of the appointment date
• Personal property of significant value
• All income sources — SSI, SSDI, pensions, trust distributions, employment income

The inventory must be filed under oath. Accuracy matters: the court uses this document as the baseline for all future financial accountings, and discrepancies between the inventory and later accountings will draw judicial scrutiny.

Form 31: Annual Accounting (Estate)

Every guardian of the estate must file Form 31 annually, within 60 days of each appointment anniversary. This is the heaviest reporting burden in the guardianship system:

• All receipts — every dollar that came into the ward's accounts, from any source
• All disbursements — every dollar spent on the ward's behalf, categorized by purpose (housing, medical, personal needs, legal costs)
• Supporting documentation — bank statements, receipts, canceled checks
• Current account balances — reconciled to bank statements as of the reporting date

Filing fee: County-specific. Boone County, for example, charges $50 for filing each annual accounting. Other counties apply discretionary administrative fees. Contact the Circuit Clerk's Probate Division in your county for the exact amount.

Practical Tips for Staying Compliant

Set a calendar reminder 30 days before each deadline. The 60-day window goes faster than families expect, especially in the first year when they are learning the system.

Keep a running financial log. Do not wait until the 60-day clock starts to reconstruct a year of transactions. A simple spreadsheet tracking receipts and expenses by date, amount, payee, and purpose makes Form 31 preparation straightforward.

Keep copies of everything. Bank statements, medical receipts, utility bills, insurance payments. The court can request supporting documentation at any time, and the guardian bears the burden of proving every transaction served the ward's interests.

File on time, even if the report is incomplete. A late filing triggers an automatic show-cause citation. Filing on time with a request for an extension to provide supporting documents is far better than missing the deadline entirely.

What Happens If You Miss a Deadline

Under A.C.A. § 28-65-203(a)(3), the court is required — not permitted, required — to issue a citation compelling the guardian to appear and explain the failure. Possible consequences include:

• A fine of up to $50
• Denial of any compensation the guardian might be entitled to
• Removal from office as guardian
• In extreme cases, referral for contempt of court

The Arkansas Adult Guardianship & Alternatives Guide includes a guardian compliance tracker designed to help families manage every deadline and document requirement after appointment, with fillable worksheets for organizing Form 30, Form 31, and Form 32 data throughout the year.

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