Accounting Contents:

  (1) The property on hand at the beginning of the period covered by
the account, which shall be the value of the property initially
received by the fiduciary if this is the first account, and shall be
the property on hand at the end of the prior account if this is a
subsequent account.
   (2) The value of any assets received during the period of the
accounting which are not assets on hand as of the commencement of the
administration of an estate.
   (3) The amount of any receipts of income or principal, excluding
items listed under paragraphs (1) and (2) or receipts from a trade or
business.
   (4) Net income from a trade or business.
   (5) Gains on sales.
   (6) The amount of disbursements, excluding disbursements for a
trade or business or distributions.
   (7) Loss on sales.
   (8) Net loss from trade or business.
   (9) Distributions to beneficiaries, the ward or conservatee.
   (10) Property on hand at the end of the accounting period, stated
at its carry value.
 

What should an accounting look like?

SUMMARY OF ACCOUNT
  CHARGES:
  Property on hand at beginning of
                                     $ ____________
  account (or Inventories)
  Additional
  property received (or              ______________
  Supplemental
  Inventories)
  Receipts (Schedule ___)            ______________
  Gains on Sale or Other
  Disposition                        ______________
  (Schedule ____)
  Net income from trade or business
                                     ______________
  (Schedule____)
  Total Charges:                     $ ____________
  CREDITS:
  Disbursements (Schedule ____)      $ ____________
  Losses on Sale or Other
  Disposition                        ______________
  (Schedule ____)
  Net loss from trade or business
                                     ______________
  (Schedule ___)
  Distributions (Schedule ___)       ______________
  Property on hand at close of
  account                            ______________
  (Schedule ___)
  Total Credits:                     $ ____________

Total charges should equal total credits.

What schedules does the summary of the accounting need?

(a) Receipts, showing the nature or purpose of each item, the
source of the receipt, and the date thereof.
   (b) Disbursement, including the nature or purpose of each item,
the name of the payee, and the date thereof.
   (c) Net income or loss from a trade or business, which shall be
sufficient if it provides the information disclosed on Schedule C or
F of the federal income tax return.
   (d) Calculation of gains or losses on sale or other disposition.
   (e) Distributions of cash or property to beneficiaries, ward or
conservatee, showing the date and amount of each, with the
distribution of property shown at its carry value.
   (f) Itemized list of property on hand, describing each item at its
carry value.

If the trustee has not produced something that looks like this – there is only a short period of time to object!  Contact a trust administration attorney as soon as possible.

If it’s absolutely essential, a guardian can be removed by the Court for any of the following reasons, per the probate code:

(a) Failure to use ordinary care and diligence in the management of the estate.
(b) Failure to file an inventory or an account within the time allowed by law or by court order.
(c) Continued failure to perform duties or incapacity to perform duties suitably.
(d) Conviction of a felony, whether before or after appointment as guardian or conservator.
(e) Gross immorality.
(f) Having such an interest adverse to the faithful performance of duties that there is an unreasonable risk that the guardian or conservator will fail faithfully to perform duties.
(g) In the case of a guardian of the person or a conservator of the person, acting in violation of any provision of Probate Code Section 2356 (placing the minor in a mental health ward against their will, sterilizing them, etc.).

To request the removal, you will need to file a petition in the proper probate court. While an attorney is not a requirement, it is strongly recommended.  Call the Law Office of Daniel K. Printz at (858) 740-4370 for more information.