The annual audit and control of management accounts adults protected has been exclusively entrusted to the chief clerks of the Magistrates' Courts.
The role of the Chief Registrar of IT
The tutors (article 510 of the civil code) and the curators in charge of a reinforced curatorship (article 472 of the civil code) have the obligation to report on all the acts of management carried out during the year in the interest of the protected adult.
On the anniversary date of the measure, the chief clerk sends them a form with a table on which will be specified all the revenue received (salary, allowances, etc.), the expenses incurred (current expenses for clothing, food, etc. do not have to be itemized), which will show the old and the new current account balances. They must also specify in detail the composition of the patrimony of the protected adult (real estate, securities, etc.).
The chief clerk has the power to have the missing information sent to him by banking establishments (account statements, etc.). Banking secrecy is unenforceable against them (Articles 510 and 511 of the Civil Code).
If it refuses to approve the accounts, it draws up a report of the difficulties observed which it sends to the guardianship judge. The judge will rule on the conformity of the accounts and will be able either to discharge the curator, or the guardian, of their mission or even, in the event of serious failure having caused damage to the interests of the protected adult, raise their responsibility for fault (in particular in the event of fraud ).
Assistance to the Chief Registrar of TI
Article 512 of the Civil Code provides that in the event of a small amount of the patrimony of the protected adult, the guardianship judge may exempt the guardian and the curator from the obligation to draw up annual management accounts.
If, on the contrary, the assets of the protected adult are important, article 513 of the Civil Code allows the supervising judge to appoint an expert technician (accountant, financial advisor, etc.) who will be in charge of the administration of the patrimonial assets of the adult. .
Otherwise, Decree No. 2011-1470 of 8 November 2011, codified in Article 1254-1 of the Code of Civil Procedure allows chief clerks who deem it useful, to be assisted by a bailiff to perform this verification mission. The costs are borne by the protected adult who has the means.
In the event of disagreement, the protected person and the guardian, or the curator, can refer the matter to the guardianship judges who will rule by non-appealable order.
Note: The relatives of the protected adult, spouse, parents, children may be entrusted with a role of control of management accounts by the judge in application of article 510 paragraph 4 of the civil code.
The tutor or curator must then communicate his management accounts to the designated parent and to the chief clerk.