In accordance with Article 43(20)(a)(ii) of the Mental Health (Jersey) Law, 1969, you are required to file sworn annual accounts with the Court so that the Court can monitor your management of the Interdict’s finances.

The accounts are due on the anniversary date of your appointment and must reflect all income and expenditure relating to the Interdict for the preceding 12 months. 

For example, if you were appointed Curator on the 10 October, 2010, the first set of annual accounts would be due on the 10 October, 2011, and would cover the period from the 11 October, 2010, to the 10 October, 2011.  The second set of annual accounts would run from the 11 October, 2011, to the 10 October, 2012, and so on.

You are not permitted to change the ‘accounting year’ for example, to change the accounting period from 11.10.2010 - 10.10.2011, to the 01.01.2011 - 31.12.2011.

The Law provides for a 30 day period in which to file the accounts from the date that they are due.  If you need a little extra time please let us know.

In some cases the Interdict may already have an accountant or you may find that circumstances are such that you need to employ one.  The accountant’s fees should be reflected in the annual accounts under ‘expenditure’.  Rule 13(2)(b) of the Mental Health (Jersey) Rules, 1971, provides for this.

Please ensure that:-

• The name of the Interdict appears on the accounts.

• That the accounts start from the correct date.

• There is a clear indication of the period the accounts cover, for example, the 11.10.2010 to 10.10.2011.

• That you take the opening balance for the first year accounts from your Inventory.

• That all figures including pence are recorded accurately and add up.

(Please do not round figures up or down)

Once you have completed the accounts you must present the document to a competent witness (an Advocate or Solicitor, Jurat of the Royal Court or Notary Public) in order to swear the content as true under Oath.  Both you and the witness must sign the document and it must be dated.  The accounts must then be filed at the Judicial Greffe.

If the accounts do not meet the required standard they will be returned to you for revision.