If your client's health permits, you must provide them with a certain amount of spending money for their own free use. If your client is able to manage a bank account, they must be assigned a running expenses account to which only they have access.
Running expenses account is not required if the client is unable to use it. In this case, their guardian, you must ensure that your client is provided their spending money to their place of care, for example.
Agree with your client on the amount of spending money and how it is provided. This can be called a spending-money policy. However, if your client is no longer able to agree on the spending money themselves, agree with, for example, the place of care on how much and how often you will provide the client with spending money. Request an acknowledgement of receipt if you hand over cash to your client or their place of care and append the receipt to the annual statement.
If your client is no longer able to use spending money, explain and justify in the annual statement why there is no need for it.