What you need
Have the inventory or the last accounting, and the period’s bank and brokerage statements. The form asks for totals by type, so sort each payment into one of its lines.
The example follows Arvid Lindgren, an invented protected person. The court entered the order appointing his conservator on 05/20/2025. His first accounting covers 05/20/2025 to 05/19/2026, and it is due 07/19/2026.
Receipts less disbursements, plus carry-over cash, is ending cash
Item 1 walks the cash only. Investments, the car and the furniture sit outside it, at their estimated values in item 2.
| Receipts sub-total | $31,952.54 |
|---|---|
| Less disbursement/distribution sub-total | 29,268.10 |
| Carry-over cash balance (prior to the accounting period) | 11,835.60 |
| Ending cash balance as of 05/19/2026 | $14,520.04 |
Where the figures came from
| Pension, $842.50 × 12 | $10,110.00 |
|---|---|
| Social Security benefits, $1,516.00 × 12 | 18,192.00 |
| Interest/dividends, $118.44 + $212.10 | 330.54 |
| Sale, trade, conversion of assets, 50 × $66.40 | 3,320.00 |
| Receipts sub-total | $31,952.54 |
| Guardian/conservator fees, including bond payment | 175.00 |
|---|---|
| Housing, $2,150.00 × 12 | 25,800.00 |
| Medical services and personal care | 1,184.30 |
| Pharmaceuticals, $46.25 × 12 | 555.00 |
| Clothing and food | 412.80 |
| Transportation | 236.00 |
| Discretionary spending by individual, $60.00 × 12 | 720.00 |
| Other spending (tax preparer) | 185.00 |
| Sub-total | $29,268.10 |
| Cash on hand | 40.00 |
|---|---|
| Checking | 2,315.60 |
| Savings | 9,480.00 |
| Carry-over cash balance | $11,835.60 |
| Cash on hand | 25.00 |
|---|---|
| Checking | 4,896.60 |
| Savings, $9,480.00 + $118.44 | 9,598.44 |
| Ending cash balance | $14,520.04 |
The sale
Arvid’s inventory listed 150 fund shares at $62.00. His conservator sold 50 for $3,320.00. The form has no gain or loss line, so the whole $3,320.00 goes on “Sale, trade, conversion of assets”.
Buying an investment works the other way. It is a disbursement on “Purchase of Investments”, and the investment moves to item 2.
Items 2 to 9
Item 2 is the whole estate as of a date, in the same grid as the inventory. Arvid’s, as of 05/19/2026, reads $26,435.04: the $14,520.04 of cash, 100 fund shares at $68.15, a car at $3,600.00 and furnishings at $1,500.00. Nothing on the form ties it to last year’s total.
Items 3 to 6 are short answers: services, significant actions, whether the conservatorship should continue, and anything else. Item 7 is where you ask for your fee and expenses. Item 8 lists each item of tangible property worth $2,500.00 or more, so Arvid’s car goes there. Item 9 is the date you finished the required training.
After you file
Within 14 days, mail a copy to the people the law names, with the form’s Objection Notice. Then sign the Affidavit of Mailing. §29A-5-408 (opens in a new tab) The list of recipients is in §29A-5-410 (opens in a new tab).
They have 60 days from receipt to object in writing or ask for a hearing. If no one does, the judge may sign the order approving the accounting, Form UJS-145. That order settles your liability for everything the accounting discloses. §29A-5-408 (opens in a new tab)
Common mistakes
A period longer than a year
No accounting may cover more than one year. A calendar-year accounting counts too.
Account numbers on the form
The form says not to include them. Account numbers go on the separate Confidential Information Form. SDCL 15-15A-9 (opens in a new tab)
Copies mailed without the Objection Notice
The law requires you to tell each recipient they have 60 days to object. The notice on page 8 does that, so it goes with every copy.
On petition, the court may waive accountings or allow them less often than yearly. §29A-5-409 (opens in a new tab)
The final accounting
An accounting is also due when you resign or are removed, and when the conservatorship ends. The law sets no number of days. Use UJS-141 with Final ticked. §29A-5-408 (opens in a new tab)
It is filed with the petition that closes the case. After a death that is UJS-155, or UJS-159 if you are also the guardian. Attach a certified death certificate. The order ends the case, accepts the final accounting, revokes your letters and releases the bond.
The court may waive the final accounting if everyone entitled to the estate consents. §29A-5-409 (opens in a new tab)
Sources
- UJS-141, Conservator’s Accounting (opens in a new tab), South Dakota Unified Judicial System
- Guardian and Conservator Forms Instructions (opens in a new tab), South Dakota Unified Judicial System
- SDCL 29A-5-408 (opens in a new tab), when accountings are due and what they hold
- SDCL 29A-5-409 (opens in a new tab), waiving accountings
- SDCL 29A-5-410 (opens in a new tab), who gets a copy
- SDCL 15-15A-9 (opens in a new tab), account numbers kept off the form
Also for South Dakota: UJS-140, Initial Inventory
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