For a guardian of a person, the annual report is the Annual Plan, which covers the person for the forthcoming fiscal year.
For a guardian of property, the annual report is the Annual Accounting, covering the period from the date the Letters of Guardianship were signed to the end of the month of the following year in which Letters of Guardianship were signed. Thereafter, the Annual Accounting would cover the period for the past fiscal year.
Annual Accounting Plan is due between 60 and 90 days prior to the beginning date of the plan.