What you need
Have last year’s report or the inventory, the year’s bank statements, and receipts. The report must describe every expense and income, every sale or transfer, and every use of your authority. §30.1-29-19(1) (opens in a new tab)
The statute sets no due date. The court’s instructions default to 30 days after the period’s month-end. Court’s instructions (opens in a new tab) Its form order for a minor’s conservator says the same. Order form para. 25 (opens in a new tab)
The example follows Halvor Bjerke, an invented protected person whose letters are dated 04/16/2024. His order sets each report to run April 1 to March 31, due within 30 days. This is report number two, covering 04/01/2025 to 03/31/2026. It was due 04/30/2026.
Add line 2, subtract line 3, to reach line 4
The accounting tracks the checking account Halvor’s bills are paid from. Line 1 is last year’s line 4. The form says to add the income and deposits and subtract the expenses and withdrawals.
| 1. Beginning checking account balance | $3,412.58 |
|---|---|
| 2. Income and deposits | 33,051.40 |
| Lines 1 and 2 | $36,463.98 |
| 3. Expenses and withdrawals | 31,940.75 |
| 4. Ending checking account balance | $4,523.23 |
Line 4 is the checking balance on the bank statement for 03/31/2026.
Where the figures came from
| Social Security, $1,642.00 × 12 | $19,704.00 |
|---|---|
| Pension, $386.25 × 12 | 4,635.00 |
| Investments: stock dividends | 212.40 |
| Other: sale of pickup truck | 6,500.00 |
| Other: moved from savings | 2,000.00 |
| Income and deposits | $33,051.40 |
| Residence: assisted living, $2,150.00 × 12 | 25,800.00 |
|---|---|
| Utilities/phone, $38.50 × 12 | 462.00 |
| Groceries/food | 0.00 |
| Insurances: Medicare supplement, $212.60 × 12 | 2,551.20 |
| Spending money, $50.00 × 12 | 600.00 |
| Medical | 734.15 |
| Personal needs | 318.40 |
| Conservator fees | 1,200.00 |
| Legal/professional: tax preparer | 175.00 |
| Other: bond premium | 100.00 |
| Expenses and withdrawals | $31,940.75 |
| Checking, line 4 | 4,523.23 |
|---|---|
| Savings, $18,000.00 + $284.12 interest − $2,000.00 | 16,284.12 |
| Utility stock, 40 shares at $78.00 | 3,120.00 |
| Household goods and personal property | 1,500.00 |
| Listed | $25,427.35 |
The sale
Halvor’s conservator sold his pickup truck to a dealer on 08/14/2025 for $6,500.00. The form has no line for a gain or loss. The money is a deposit on line 2. The truck goes on line 6, assets disposed of, with the buyer’s name and the $6,500.00 received.
Line 8’s comments say why it was sold. The $284.12 of savings interest stayed in savings. Line 4 must match the checking statement, so the interest is not on line 2. Note it in line 8’s comments. It shows in the savings balance on line 5.
Benefits another payee manages
If Social Security or another agency named someone else as payee, attach a copy of that payee’s report. You account only for the assets in your control. Form, page 1 (opens in a new tab)
Halvor’s conservator is also his payee, so the Social Security goes on line 2 like any deposit. The payee accounts to SSA on the SSA-623.
Common mistakes
Savings in line 1 or line 4
Both lines are checking balances. Savings and investments go on the line 5 listing. The court’s instructions put money moved from savings to checking on line 2.
A fee paid before the court approved it
The court must approve your compensation before you pay it. Line 3’s conservator fees should match an order. §30.1-29-07(9) (opens in a new tab)
Full numbers on the report
The report takes only the last four digits of a Social Security number and the birth year. The full numbers go on the Confidential Information Form, which is filed but not mailed to anyone.
Blank lines
The court’s instructions say to write N/A or $0.00 where a line does not apply. A court may refuse a report with blanks.
After you file
Filing is not approval. The court approves the report only after notice to the interested persons. §30.1-29-19(2) (opens in a new tab)
The protected person’s copy carries a notice of the right to ask the court to change or end the conservatorship. §30.1-29-19(3) (opens in a new tab)
The final report
When a minor turns 18, pay everything over as soon as you can and file the court’s Final Report and Accounting. The same form closes a conservatorship the court ends. §30.1-29-25(3)–(4) (opens in a new tab)
If the protected person dies, deliver any will to the court and hold the estate for the personal representative. If none is appointed after 40 days, you may apply to use a personal representative’s powers. §30.1-29-25(5) (opens in a new tab)
Sources
- ND Annual Report (opens in a new tab), North Dakota courts, Rev Sep 2025
- Instructions for the Conservator’s Annual Report (opens in a new tab), North Dakota courts
- N.D.C.C. ch. 30.1-29 (opens in a new tab), §§30.1-29-07, -07.1, -19 and -25: fees, privacy, annual reports, closing
- Order appointing a minor’s conservator (opens in a new tab), court form, para. 25: the 30 days
Also for North Dakota: ND Beginning Inventory, Beginning Inventory Report
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