EXAMINATION OF THE GUARDIAN'S REPORT AND ACCOUNTS IN THE EVENT OF THE WARD'S DEATH
EXAMINATION OF THE GUARDIAN'S REPORT AND ACCOUNTS IN THE EVENT OF THE DEATH OF THE WARD
In the section of the newspaper allocated to me this week, I will try to explain a very important topic to you. As you know, being a guardian carries significant responsibilities. I will try to provide information on the consequences of the acceptance or rejection of the guardian's report and accounts in the event of the ward's death.
Under the heading of the consequences of the termination of guardianship in the Turkish Civil Code, the final account and the delivery of assets are regulated in detail. Namely;
Turkish Civil Code Article 489- The guardian whose duty has ended is obliged to submit the final report regarding the administration and the final account to the guardianship authority, as well as to keep the assets ready for delivery to the person under guardianship, their heirs, or the new guardian.
As seen in Article 489 of the Turkish Civil Code, the actions that the guardian must take regarding accounts and assets upon the termination of the guardianship duty are regulated in detail.
In the event of the ward's death, the guardianship terminates automatically. In accordance with Article 489 of the Turkish Civil Code, the guardian whose duty has ended has the obligation to submit the report for the last unreported period and the account to the Peace Civil Court, which is the guardianship authority. According to the Turkish Civil Code, the guardian must have the assets ready for delivery. The guardian must fulfill all obligations within 15 days following the death of the person under guardianship. The final report prepared by the guardian must include: the breakdown of assets at the time of death (real estate, movable property such as all personal items like rings and necklaces) if any, and bank account information if any. Increases and decreases in assets, expenses incurred for the person under guardianship, and income obtained must be shown separately, and relevant documents, if any, must be attached to the report and submitted in writing to the guardianship authority. The judge of the Peace Civil Court, which is the guardianship authority, examines interim reports within one month from the date of submission, and the report submitted in the event of death within 15 days.
It is observed in practice that the judge of the Peace Civil Court, as the guardianship authority, approves the report prepared by the guardian if they are convinced that all the care expected from good management has been shown during their examination. In practice, the compliance audit of the report prepared by the guardian is carried out by an expert appointed by the court. If a deficiency or non-compliance is detected according to the expert report, the court evaluates the matter and reaches a conclusion after the guardian's statements against this report. After the acceptance of the expert report, the assets of the person under guardianship are delivered to their heirs.
In cases where the guardianship duty ends with the death of the person under guardianship, if the reports and accounts that must be submitted by the guardian are not submitted at all within the time limit, or are submitted incompletely and are not completed despite the time given, or if it is decided that the guardian's liability arises according to the submitted report and final account, the Peace Civil Court, which is the guardianship authority, decides to reject the final report and account. If the person under guardianship has no assets and nothing to report, this must also be submitted in writing to the guardianship authority in the form of a report.