How to File the South Dakota Guardian Annual Report and Conservator Accounting

Two Reports, Two Different Purposes

Once a South Dakota circuit court appoints you as a guardian, conservator, or both, you're not done with the court system. The ongoing reporting requirements are mandatory, and missing them can trigger a court investigation.

There are two separate annual filings, and they serve different purposes:

• Form UJS-142 (Guardian's Annual Report) — covers the protected person's personal welfare: physical health, mental health, living arrangements, education, social activities, and services received
• Form UJS-141 (Conservator's Annual Accounting) — covers the protected person's finances: a complete transaction ledger of every dollar that came in and went out of the estate during the reporting period

If you hold both roles, you file both forms. Each is due within 60 days of the anniversary of your appointment.

Filing the Guardian's Annual Report (UJS-142)

Form UJS-142 requires you to document the protected person's current status across several categories. The court uses this to verify that the guardianship is actually serving the individual's interests.

What the report covers:

• Physical condition — current health status, medical conditions, medications, hospitalizations, and any significant changes since the last report
• Mental and emotional condition — behavioral health, cognitive functioning, and any psychiatric treatment or counseling
• Living arrangements — where the individual resides, who they live with, and whether the arrangement has changed. If they moved to a new residential setting, explain why
• Services and programming — special education or transition services (if still eligible), day programs, vocational rehabilitation, waiver services (CHOICES or Family Support 360), and any therapy received
• Social activities — community involvement, relationships, recreational activities, and the individual's expressed preferences about their living situation
• Guardian's assessment — your professional judgment about whether the current level of guardianship is still appropriate, or whether the order should be modified

How to file:

1. Download the current UJS-142 form from the South Dakota Unified Judicial System website (ujs.sd.gov)
2. Complete every section — blank fields draw scrutiny
3. Print single-sided in black ink as the UJS instructions require for these forms
4. File the original with the Clerk of Courts in the county where the guardianship was established
5. Serve copies by mail to all statutorily interested parties (the protected person, their attorney, immediate family members)
6. File an Affidavit of Mailing with the court confirming that copies were served

Filing the Conservator's Annual Accounting (UJS-141)

Form UJS-141 is a financial transparency document. It's essentially a line-item ledger that accounts for every transaction in the protected person's estate.

What the accounting covers:

• Assets at the start of the reporting period — bank account balances, property values, investments, ABLE account balances, and any other resources
• Income received — SSI payments, Disabled Adult Child benefits, earned income, interest, dividends, gifts, and any other funds received
• Expenditures — rent or housing costs, food, clothing, medical expenses, insurance premiums, legal fees, guardian/conservator compensation (if court-approved), and all other payments made from the estate
• Assets at the end of the reporting period — updated balances showing the net position

Every entry should have a date, description, and amount. The court can request supporting documentation (bank statements, receipts) for any transaction, so keep organized records throughout the year.

Key rules:

• The conservator cannot pay themselves compensation without prior court approval
• Large transactions (selling property, making investments, transferring significant sums) typically require a separate court motion
• If the protected person receives SSI, track countable resources against the $2,000 individual resource limit (ABLE account balances up to $100,000 are excluded from this cap)

Common Mistakes That Trigger Court Scrutiny

Filing late. The 60-day deadline from your appointment anniversary is firm. Late filings can trigger a court investigation — be prepared to explain why the report wasn't filed on time.

Incomplete information. Leaving sections blank or providing vague answers ("doing fine") suggests you aren't actively monitoring the protected person's situation. Be specific.

Forgetting the Affidavit of Mailing. Filing the report with the court isn't enough — you must also prove that interested parties received copies. The missing affidavit is one of the most common procedural errors.

Mixing personal and estate funds. Conservators must keep the protected person's money completely separate from their own. Commingling funds is a serious breach of fiduciary duty.

Initial Inventory (UJS-140)

Before the annual reporting cycle begins, conservators have a separate one-time obligation: filing Form UJS-140, the initial inventory of the protected person's estate, within 90 days of appointment. This establishes the baseline asset list that subsequent annual accountings are measured against. The inventory must include all real property, bank accounts, investments, personal property of significant value, and benefit entitlements.

Building a Reporting System

The annual reports are substantially easier to complete if you maintain records throughout the year rather than scrambling to reconstruct 12 months of activity at deadline. The South Dakota Adult Guardianship & Alternatives Guide includes planning worksheets and a reporting calendar designed to help guardians and conservators track the information they'll need when filing time arrives.

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