IN THE CIRCUIT COURT OF THE FIFTEENTH JUDICIAL CIRCUIT IN AND FOR PALM BEACH COUNTY, FLORIDA ADMINISTRATIVE ORDER NO.: 6.306?1 2/10 IN RE: GUARDIANSHIP MATTERS TO BE AUDITED BY CLERK COMPTROLLER Persons who are placed in guardianship need an effective and ef?cient review of guardianship accountings, plans, and inventories. Florida Statute 744.368 sets forth statutory time frames within which guardianship accOuntings, plans and invento?es must be reviewed. Different levels of review may be necessary to provide a thorough audit of the ?les. NOW THEREFORE, pursuant to the authority conferred by Florida Rule of Judicial Administration 2.215, it is ORDERED as follows: A. LEVEL 1 AUDIT l. The Clerk shall: a. Conduct the statutorily required audit/review of all initial, annual, simpli?ed, interim, trust or ?nal accountings, plans and inventories pursuant to Chapter 744, Florida Statutes. This review shall consist of a desk review (worksheet) of the guardianship reports in conjunction with the supporting documentation ?led with the report. b. Prepare and forward to the Court the file and the Clerk?s review along with a proposed order approving the initial, annual, interim or ?nal accounting, plan or inventory. c. Prepare and forward to the General Magistrate or Judge a Notice of Delinquency and an Order Setting Contempt Hearing if an initial an annual report is not timely ?led. d. Send correspondence to the guardian/attorney stating the discrepancies and allowing reasonable time for a response if there is a discrepancy. If there is no response, the Clerk will prepare a Notice of Delinquency and an Order Setting Contempt Hearing which will be submitted to the General Magistrate or Judge. Upon review of the ?le, the Clerk will determine if a Level 2 or Level 3 audit is needed. LEVEL 2 LEVEL 3 AUDITS If the Clerk determines that a Level 2 Audit is necessary the Clerk will: a. f. Examine the guardianship report and attempt to verify selected questionable items. Conduct limited inquiries and/or requests for supporting documentation to resolve the issues. Submit to the General Magistrate or Judge the ?le and audit report identifying any discrepancies within 90 days after the ?ling of the veri?ed inventory and accountings pursuant to Florida Statute sec. 744.368. If the 90 day time period is insuf?cient to complete the audit, the Clerk shall ?le an Ex-Parte Motion for Extension of Time to Complete Review, along with a preposed order. If the ?led documents are insuf?cient to properly audit the account at any stage in the review or documents are not produced timely upon written request by the Clerk, the Clerk will prepare an order for the Court to order the guardian to ?le the report within 15 days after the service of the order'upon her or him or show cause why she or he should not be compelled to do so as provided by Florida Statute 744.3685. If the documents are still not forthcoming after service of the above order, the Clerk shall notify the Court that the documents were not timely received and will request that a hearing be set. Determine if a Level 3 Audit is necessary. If the Clerk determines that a Level 3 Audit is necessary the Clerk will: a. Examine and attempt veri?cation of all signi?cant items pertinent to the guardianship report. Conduct a detailed review of the accounts and attendant transactions which may include third party con?rmatiOn. Submit to the General Magistrate or Judge the ?le and audit report identifying any diSCrepancies Within 90 days after the ?ling of the veri?ed inventory and accountings pursuant to Florida Statute sec. 744.368. If the 90 day time period is insuf?cient to complete the audit, the Clerk shall ?le an Ex?Parte Motion for Extension of Time to Complete Review, along with a proposed order. - d. If the ?led documents are insuf?cient to properly audit the account at any stage in the review or documents are not produced timely upon written request by the Clerk, the Clerk will prepare an order for the Court to order the guardian to ?le the report within 15 days after the service of the order upon her or him or show cause why she or he should not be compelled to do so as provided by Florida Statute 744.3685. e. If the documents are still not forthcoming after service of the abova order, the Clerk shall notify the Court that the documents were not timely received and will request that a hearing be set. C. QUALITY CONTROL SAMPLE Each year the Clerk shall randomly select a sample of guardianships and perform a comprehensive audit of related transactions and records. From the selected sample, the Clerk will conduct a Level 2 or Level 3 audit as described above. D. CONFIDENTIALITY In accordance with Florida Statute 744.3701(1) (2), any data included in the reports and supporting documentation prepared by the Clerk auditor whiCh came directly from the guardianship reports shall remain con?dential and not available for review by the general public without a court order. DONE AND ORDERED in Chambers at West Palm Beach, Palm Beach County, Florida this 2 0? day of December, 2010. PETER D. BLANC CHIEF JUDGE