Payee

My mother does not want to be the payee for her older brother whom is now mentally challenged. She needs to know who to call about finding him a payee in Fort Myers, FL. She's too worried she won't be able to handle the responsibilities of a payee for him cause someone told her that she would have to the taxes for him. she was also told she has to account for ALL that he buys with his money. Unless she goes with him EVERY time he spends money, how would one do this. Take in to afctor the reality that he will NOT remember to get a receipt every time he shops or buys something.