Art. 4398 Cost of accounting

When a tutor (someone who manages a minor's money or property) files a required accounting with the court, the cost of preparing that accounting usually comes out of the minor's own funds. This makes sense because the accounting is done for the minor's benefit, so the minor's estate covers the expense.

However, there are two situations where the tutor has to pay for the accounting out of their own pocket instead. First, if the tutor gets removed from their position, they must cover the cost of that accounting themselves. Second, if the tutor fails to file the accounting on time, they also have to pay for it personally.

In short, this rule protects the minor from paying extra costs caused by a tutor's own problems or delays. If the tutor does their job properly and on schedule, the minor pays the normal cost. If the tutor drops the ball or gets removed, the tutor bears that financial burden instead.