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UJS-140, the Initial Inventory

The conservator’s sworn list of the estate, with a value and any lien beside each item.

By Fidura staff. Last reviewed .

Who files
The conservator of a minor or a protected person
A guardian of the person files none.
When it’s due
90 days after appointment
SDCL 29A-5-407 (opens in a new tab)
Where
The Clerk of Courts in the county where the case is pending
Ask the clerk to seal a minor’s inventory.
The form
Form UJS-140
The court’s copy (PDF) (opens in a new tab)

Signed under oath before a notary or the clerk. There is no fee to file it; the $72 paid when the case opened covers every later paper (SDCL 16-2-29 (opens in a new tab)).

What it asks for

Item 5 lists the estate as of a date. Each line takes an estimated value and any lien or debt against it. A total closes the list.

The lines of item 5
LineWhat goes there
Cash on handCash not in a bank
Checking, savings, CDsOne line each, no account numbers
Stocks, bonds, mutual fundsOne line each
Trust accounts, money market, other securitiesOne line each
Home and other real propertyLocation and a description
Furnishings and appliancesOne estimated value
VehiclesEach vehicle and its value
Other personal propertyDescribed, item by item

Items 1 to 4 are sworn statements. You give the date you were appointed and promise to mail copies and to file an updated inventory with each accounting.

Common mistakes

Account numbers on the form

The form says not to include them. They go on the separate Confidential Information Form. SDCL 15-15A-9 (opens in a new tab)

A blank liens column

The law asks for the type and amount of every encumbrance. Give the type and amount of a mortgage or car loan beside its item. §29A-5-407 (opens in a new tab)

Filing without mailing

Within 14 days of filing, mail a copy to the people the law names. Then sign the Affidavit of Mailing on page 3. §29A-5-407 (opens in a new tab)

Your first account

Item 2 of the UJS-141 repeats this grid each year. Its carry-over cash balance is the cash you held when the first accounting period began. The worked example counts cash on hand, checking and savings.

Property you find after filing can go on that accounting instead of an amended inventory. §29A-5-407 (opens in a new tab)

Sources

Also for South Dakota: UJS-141, Conservator’s Accounting

We make Fidura, guardianship accounting software built on a reconciled register for each ward. See the product

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