Supervisory Approval of Caretaker's Final Report and Accounts

In an appeal concerning the approval of a caretaker's final report and accounts, the court clarified that the supervisory authority's approval under Article 452 of the Civil Code, which applies to caretakers pursuant to Article 367(3), must involve a review extending beyond mere bookkeeping to encompass the legality and appropriateness of actions and expenditures. This approval, issued as an official decree, confirms the fulfillment of reporting duties and proper execution of the mandate in the ward's interest, but it does not confer full discharge or extinguish the caretaker's underlying liability. Consequently, the supervisory authority, and by extension the appellate court, should only intervene to overturn the approval if there are demonstrable grounds such as violations of law or arbitrariness, rather than conducting a full, detailed analysis of potential accounting weaknesses.