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Mother has alzheimers and unable to take care of herself. She resides in nursing home. I received the expenses for the last 18 months from my brother, her guardian. He has used $9362.34 for himself and asked that to be payment for being a guardian. He also has taken $2967.00 from her account as ATM withdrawals and cash. He also has taken her to restaurants 2-3 in one day, gas and tires, and car washes, all paid from her bank account. Grocery store charges up to $100 at a time. He pays her expenses on her Florida home and has changed locks there and pays insurance on her car that hasn't run for years. When I visited her in nursing home, her small room has only a bath and small closet and no room for extra groceries.She also shares with another patient.

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Was he appointed by a court or did he petition? He has to be responsible for filing accountings, at which time the court should be reviewing his expenditures. Contact the court that appointed him and ask when the last review was and was the conclusions were.

These expenditures certainly sound suspicious, especially the apparently unidentified $9362.34 for him, although that may be his fees. Still, 2 - 3 restaurants in one day and expenses for a vehicle when your mother has none don't seem legitimate, unless some of them are for visiting your mother.

I would think the house and car should be listed for sale. Has he begun that process?
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Almost $10,000 for being a guardian? Where do I sign up!?

I think your brother is stealing from your mom and I agree with GardenArtist in that your mom's house and car should be sold as the maintenance on each will further drain your mom's money.

It might be a good idea to consult with an elder care attorney. You won't be able to put a stop to your brother's spending without the assistance of authorities.
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File a letter of complaint with the surrogate's court that appointed him. Any compensation is approved by the court. Do it ASAP because he will run her accounts to empty and Medicaid will not pick up the tab.
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