1-1-12. SETTLEMENT OF FINAL ACCOUNT, DETERMINATION OF HEIRSHIP.

1. Final Account.
   When the affairs of an estate have been fully administered, the Administrator shall file a final account with the Court, verified by his oath.  Such final account shall affirmatively set forth:
   1. That all claims against the estate have been paid; or that all such claims have been paid, except as shown; and that the estate has adequate unexpended and unappropriated funds to fully pay all such remaining claims;
   2. The amount of money received and expended by him or her, from whom received and to whom paid, referring to the vouchers for each of such payments;
   3. That there is nothing further to be done in the administration of the estate except as shown in the final account;
   4. The remaining assets of the estate, including unexpended and unappropiated money, at the time filing the final account;
   5. The proposed determination of heirs and indication of names, ages, addresses and relationship to the decedent of each distribution and the proposed distributive share and value thereof each heir, devisee, or legatee is to receive;
   6. A petition that the Court set a day and hour for conducting a hearing to approve the final account, to determine the heirs, devisees and legatees of the decedent and the distributive share each distribute is to receive.
2. Order Setting Time for Hearing to Approve Final Account and to Determine Distribution of the Estate.
   Upon filing the final account, the Court shall enter an order setting a day and hour for hearing objections, if any there be, to the approval of the Administrator’s final account on file with the Court, or to the proposed determination of heirs, devisees and legatees and the distributive share each distributee is to receive, as set forth in said final account.
3. Notice of Hearing Final Account and to Determine the Distribution of the Estate.
   The Administrator shall post a true copy of such order in three public places within the Rosebud Sioux Indian Reservation for a period of not less than 20 days before the time set for such hearing, and shall send by certified mail a true copy of such order and the final account, certified to as such by the Administrator, to the Business Manager of the Tribe and to each heir, devisee and legatee of the decedent at their last known addresses, so far as are known to the Administrator shall file his affidavit with the Court, indicating compliance with this requirement of giving this notice.
4. Approving the Final Account and Determining the Distribution of Estate.
   On or before the time set for such hearing, any heir, devisee or legatee, or other person having an interest in the distribution of the estate, may file an objection to the final account, or the proposed determination of the heirs, devisees or legatees, or the proposed distributive share each distributee is to receive, specifying the particulars of such objection with reasonable certainty.  The Court shall consider all evidence relevant to the objection and shall determine the controversy with reference thereto.
5. Order Allowing Final Account and Order of Distribution.
   Upon concluding the hearing upon the final account, the determination of heirs, devisee and legatees, and the distributive share of the remaining assets of the estate which each is to receive, the Court shall enter an order:
   1. Allowing the final account, either in whole or in part, as may be just and proper; directing the Administrator to appropriate and expend funds to pay those unpaid claims, charges, or allowances against the estate as shown in the final account which have been approved;
   2. Determining the decedent’s heirs, devisees and legatees, indicating the names, ages, and addresses of each, and the distributive share of the remaining estate which each distributee is to receive;
   3. Directing the Administrator to distribute such distributive share or shares to the distributees entitled thereto.