No. Ordinarily, the Final Account is approved, and then distribution is made to the minor. This process takes 60-90 days after the minor has become 18 because a final account must be prepared and filed, reviewed by the auditing staff, and approved by the Court. When the assets are paid to the emancipated minor, the guardian must get a signed receipt and file it in the Probate Division with the auditor who audited the final account.