Opinion ID: 1940707
Heading Depth: 1
Heading Rank: 5

Heading: the guardian's final account was proper

Text: In its findings and conclusions entered June 4, 1986, the court found that Bates' final accounting was in proper form. The final account was approved and ratified by the court. All expenditures and receipts were specifically represented in the accounts, journals, and ledgers which Bates submitted to the court. These items form a part of the record. The executor did not appeal Bates' final account. We review the trial court's findings of fact under the clearly erroneous standard. SDCL 15-6-52(a). We will not overturn the trial court's findings unless, after reviewing all the evidence, we are left with a definite and firm conviction that a mistake was made. Wiggins v. Shewmake, 374 N.W.2d 111, 114 (S.D.1985). The evidence shows that Bates was a retired accountant. When he assumed the responsibility of guardian, Viereck's home and personal effects were in a state of disarray. At the October 15, 1983, hearing on the executor's objections to Bates' first final account, Bates testified that he did not include Viereck's personal items in the first instance because he didn't get that far. Viereck was a saver who stored his voluminous records in unmarked boxes. Bates stated that he assumed other family members would help him sort through Viereck's personal effects and clean up the house and grounds but that the responsibility fell solely on him. An inventory of personal items was included in the final account filed March 19, 1986. The final account also included the return of the cash distributions and the return of the annuities or their equivalent. The duties of a guardian are set forth in SDCL 30-27-30. The trial court approved Bates' final account. The executor did not appeal. The record supports the conclusion that at the expiration of the guardianship Bates settled his accounts in conformance with SDCL 30-27-30(3). The evidence does not leave a definite and firm conviction that a mistake was made. We therefore affirm the court's approval of the final account.