(A) The Office of Public Guardian shall perform periodic audits of financial records to ensure funds are not used for the benefit of someone other than the wards, and loans of any type are not made from the ward’s, incapacitated person’s, protected person’s, and/or minor’s funds. In addition, the business manager shall periodically review receipt/disbursement reports in the Office of Public Guardian case management software accounting system and investigate any unusual transactions.
§ 6-1433.04.Audit.
Article 14: Uniform County Court Rules of Practice and Procedure · Last amended June 15, 2016 · Last verified July 22, 2026
In one sentenceRequires the Office of Public Guardian to periodically audit its own financial records for misuse of a ward’s funds, while the State Court Administrator independently reviews the collective account every year and can order an outside audit at any time, but at least once every three years.
Full Text of § 6-1433.04
(B) The State Court Administrator, with the assistance of the Office of Public Guardian Advisory Council when requested, will review the Office of Public Guardian organizational collective account annually, and may require an external audit of the Office of Public Guardian client financial records, at any time, but at least once every 3 years.
Amendment History
§ 6-1433.04 adopted June 15, 2016.
Plain-English Summary
Pooling wards’ funds into one account, as § 6-1433.03 allows, only works if someone keeps checking that the money is handled with care. Section 6-1433.04 builds in that oversight at two levels. Internally, the Office of Public Guardian has to perform periodic audits of its financial records to confirm funds aren’t being used for anyone’s benefit other than the ward’s and that no loans are made from a ward’s money. The business manager also has to periodically review receipt and disbursement reports in the case management software and dig into any transaction that looks unusual.
Externally, the State Court Administrator reviews the organizational collective account every year, with help from the Office of Public Guardian Advisory Council when needed. That reviewer isn’t limited to the annual check — an external audit of client financial records can be required at any time, and must happen at least once every three years regardless. The combination gives the account two independent sets of eyes: the Office watching its own transactions day to day, and the State Court Administrator confirming from outside that the whole system is working as it should.
Frequently Asked Questions
Who is responsible for catching misuse of a ward’s funds inside the Office of Public Guardian?
The Office itself, through periodic internal audits of financial records and the business manager’s ongoing review of receipt and disbursement reports for unusual transactions.
Does anyone outside the Office of Public Guardian check on its finances?
Yes. The State Court Administrator reviews the organizational collective account annually, with assistance from the Office of Public Guardian Advisory Council when requested.
How often is an external audit required?
At least once every three years, though the State Court Administrator may require one at any time.
What is the business manager supposed to be watching for?
Unusual transactions in the receipt and disbursement reports generated by the Office of Public Guardian’s case management software accounting system.
Why does this rule require both internal and external review?
Internal review catches problems in the Office’s day-to-day handling of a ward’s money, while the State Court Administrator’s independent annual review and audit authority provide a check from outside the Office itself.
Source & verification. Section text and amendment history are
reproduced verbatim from the Nebraska Judicial Branch, adopted by the
Supreme Court of Nebraska. Last verified July 22, 2026. ·
Official source
Also known as: public guardian audit requirements nebraskastate court administrator account reviewexternal audit office of public guardianward funds misuse auditannual financial review public guardian