(A) Within 30 days after appointment, every guardian or conservator, except a guardian appointed by a juvenile court pursuant to the Nebraska Juvenile Code, shall prepare and file with the court a complete inventory of the estate of the protected person pursuant to Neb. Rev. Stat. §§ 30-2647 and 30-2628, together with his or her oath or affirmation that it is complete and accurate as far as he or she is informed. The initial inventory shall be sent to all interested persons with a notice of right to object form, waiver of notice form, and certificate of mailing showing copies were sent to all interested persons by first-class mail. If an inventory is not filed within 30 days after the date it is due, the court shall issue an order to show cause why the guardian or conservator should not be removed and shall set the same for hearing. For purposes of this paragraph, interested persons is defined under Neb. Rev. Stat. § 30-2601(10).
§ 6-1442.Conservator/guardian inventory and accounts; initial filing; annual filing; amended inventories; restricted accounts; court review.
Article 14: Uniform County Court Rules of Practice and Procedure · Last amended April 1, 2020 · Last verified July 22, 2026
In one sentenceThis rule lays out the paperwork a guardian or conservator must file over the life of a case — an initial inventory within 30 days, annual accountings, notice when new assets turn up, and a system of court review that can lead to a formal hearing to approve the accounting.
Full Text of § 6-1442
(B) Unless waived for good cause shown or otherwise ordered by the court, every conservator or guardian that has control of the ward's estate shall, not later than 30 days after the expiration of 1 year after Orders of Appointment are entered and annually thereafter, file with the court an accounting of his or her administration, except for the Office of Public Guardian which will provide documentation as required in § 6-1433.03, along with the required fee and a certificate of mailing showing that copies and a notice of right to object form were sent to all interested persons, including the bonding company by first-class mail postage prepaid. The accounting shall include an updated inventory. Bank statements and brokerage reports or statements shall be submitted to the court with all accountings unless waived by the court for good cause shown, except for the Office of Public Guardian which will provide documentation as required in § 6-1433.03. For purposes of this paragraph, interested persons shall include all those defined in § 6-1433(B)(2). Unless ordered by the court, a conservator or guardian shall not mail bank statements, brokerage statements, or Office of Public Guardian individual ledgers to interested persons.
(C) Guardians who do not have control of the ward's estate are not required to file with the court an updated inventory, annual accounting, bank statements, brokerage statements, Office of Public Guardian individual ledgers, or any certificates of possession, but must file a certificate of mailing showing that copies of the guardian's annual report and a notice of right to object form were sent to all interested persons by first-class mail postage prepaid every year unless waived by the court for good cause shown. For purposes of this paragraph, interested persons shall include all those defined in § 6-1433(B)(2).
(D) A conservator who has restricted accounts shall file with the court a proof of restricted account form within 10 days of being appointed.
(E) A notice of newly discovered asset form is required to be filed with the court within 30 days after the guardian or conservator becomes aware of additional assets, gifts, awards, settlements, or inheritances over $500 not disclosed in the current inventory along with a certificate of mailing showing that copies and a notice of right to object form were sent to all interested persons, including the bonding company, by first-class mail postage prepaid. For purposes of this paragraph, interested persons shall include all those defined in § 6-1433(B)(2).
(F) The court shall monitor all cases in which annual accountings are required to see that the accountings are filed in a timely manner. If an accounting is not filed within 30 days after the date it is due, the court shall issue an order to show cause why the guardian/conservator should not be removed and shall set the same for hearing.
(G) All accountings, inventories, annual budget reports, and annual report of guardian reports filed with the court shall be reviewed by a clerk magistrate, probate supervisor, court staff, or guardian ad litem, if one is appointed, or by an independent third party approved by the State Court Administrator's Office, if available, unless waived by the court. If there is a problem and/or concern with the report, the matter may be set for hearing before the court with notice to all interested persons. For purposes of this paragraph, interested persons shall include all those defined in § 6-1433(B)(2).
(H) The court shall schedule a formal due process hearing to approve the accounting upon (1) a petition requesting approval by the guardian/conservator, (2) the request or objection of any interested person, or (3) the court's own motion. Notice of such hearing must be given to all interested persons. The protected person's interest shall be safeguarded as provided in the filing of the original petition (see Neb. Rev. Stat. § 30-2636). For purposes of this paragraph, interested persons shall include all those defined in § 6-1433(B)(2).
Amendment History
Rule 42 amended June 1988. Renumbered and codified as § 6-1442, effective July 18, 2008; § 6-1442 amended August 31, 2011, effective January 1, 2012; § 6-1442(A) amended October 17, 2012; § 6-1442(A)-(C) and (G) amended May 23, 2013, effective September 1, 2013; § 6-1442(A) and (B) amended August 28, 2013, effective September 1, 2013; § 6-1442 amended September 10, 2015; § 6-1442(B) amended June 15, 2016; § 6-1442(A)- (C) and (G) amended November 13, 2019, effective April 1, 2020.
Plain-English Summary
Appointment is only the beginning of a guardian’s or conservator’s paper trail. Within 30 days, they must file a complete inventory of the protected person’s estate, sworn as accurate to the best of their knowledge, and send it to every interested person along with a notice of the right to object. Miss that deadline, and the court does not just send a reminder — it orders the guardian or conservator to show cause why they should not be removed and sets the matter for hearing.
The filings do not stop after the inventory. A conservator or guardian who controls the ward’s estate must file an annual accounting — due 30 days after the first anniversary of appointment, and every year after that — with an updated inventory, bank statements, and brokerage records unless the court waives them for good cause. Guardians who do not control the ward’s estate carry a lighter load: no updated inventory or accounting, just an annual certificate showing that a report and a notice of the right to object went out to interested persons. Anyone with a restricted account must file proof of it within 10 days of appointment, and discovering an asset worth more than $500 that was not in the original inventory triggers its own 30-day filing deadline.
None of this paperwork sits untouched in a file. The court monitors accounting deadlines the same way it monitors the initial inventory, issuing a show-cause order if an accounting runs late. Routine accountings get reviewed by a clerk magistrate, probate supervisor, court staff, or a guardian ad litem, and any problem can send the matter to a hearing. A full evidentiary hearing to approve an accounting is required whenever the guardian or conservator asks for one, an interested person objects or requests it, or the court raises the issue on its own — with notice to everyone the rule treats as an interested person, and the same procedural safeguards that protected the ward when the case began.
Frequently Asked Questions
How soon after appointment must a guardian or conservator file an inventory?
Within 30 days of appointment, along with an oath that it is complete and accurate as far as they are informed.
What happens if the inventory or an accounting is filed late?
The court issues an order to show cause why the guardian or conservator should not be removed, and sets the matter for hearing.
How often must a conservator or guardian file an accounting?
Not later than 30 days after the first anniversary of appointment, and annually after that, unless waived for good cause.
Do all guardians have to file bank statements and an updated inventory every year?
Only those with control of the ward’s estate. Guardians without control file a simpler annual report and certificate of mailing instead.
What must a guardian or conservator do if they discover an asset that was not in the original inventory?
File a notice of newly discovered asset within 30 days if it is worth more than $500, along with a certificate showing copies were mailed to interested persons.
Who reviews these filings before they reach a judge?
A clerk magistrate, probate supervisor, court staff, or a guardian ad litem, or an approved independent third party where available.
When is a formal hearing required to approve an accounting?
On a petition from the guardian or conservator, a request or objection from any interested person, or the court’s own motion.
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: guardian annual accounting nebraskaconservator inventory deadlinenewly discovered asset guardianrestricted account proof formguardian accounting hearingguardian conservator inventory filing