(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).

   (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). 

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.