54.66 Final accounts.
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54.66 Final accounts.
(1)Render final account. If a court terminates a guardianship, or a guardian resigns, is removed, or dies, the guardian or the guardian’s personal representative or special administrator shall promptly render a final account to the court and to the ward or former ward, the successor guardian, or the deceased ward’s personal representative or special administrator, as appropriate. If the ward dies and the guardian and the deceased ward’s personal representative or special administrator are the same person, the deceased ward’s personal representative or special administrator shall give notice of the termination and rendering of the final account to all interested persons of the ward’s estate.
(2)Small estates. The guardian of a ward with a small estate, as specified in s. 54.62
(a), need not file a final account, unless otherwise ordered by the court. The guardian shall instead provide the court with a list of the ward’s assets that remain at the time the guardianship terminates, including at the death of the ward.
(3)Discharge. After approving the final account and after the guardian has filed proper receipts, the court shall discharge the guardian and release the guardian’s bond.
(4)Summary settlement of small estates. If a ward dies leaving an estate that can be settled summarily under s. 867.01 , the court may approve the settlement and distribution by the guardian under the procedures of s. 867.01 without appointing a personal representative.