Keep proper records of money I manage for someone else

“I'm my brother's representative payee and need to track his money”

Books kept separately for each person whose money is managed (as a Social Security representative payee, a court guardian or conservator, or a power-of-attorney agent), with their account statements imported and reconciled, every expense posted with its receipt and a category that matches the report owed (SSA's annual accounting or the court's annual account), saved funds tracked, and the annual report the person downloads filled from the period's totals, exported with a detail appendix and reminded before its due date; a co-guardian can view the books.