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Oh, I just thought of something very important, what if your Mom doesn't have enough money for her care and she applies for Medicaid. Medicaid will look back 5 years and see that she has been paying your brother's way, thus Medicaid will look at those amounts as "gifts", thus your Mom might not have any money for her future care unless your brother gives back what she had given him. I know this is too complex for your Mom to understand, it's the future.
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I would wonder what would happen if your Mom suddenly passes away? I know it would be heart breaking, but would you now be your brother's keeper, paying his way with whatever money is left? Then when that money is gone, then what? Or had Mom thought that far ahead? Or did Mom leave enough money for him to live on for the next 30 years?

Would your brother be able to get employment to pay his own way should Mom pass? Or would he move in with you?

I think once all those answers are met, you would be able to make a sound decision as to whether to take over how the money is spent.
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