Law Office / Power of attorney agent ledger (New York)
Power of Attorney Agent Ledger and Record Log (New York)
Every receipt, payment and transaction, one passbook line each, with the principal's money kept visibly apart from yours.
The record an agent keeps under a New York power of attorney, in one workbook. For agents and for the paralegals and lawyers who help them. Type each receipt, payment and transaction as a passbook line with a running balance for each account, log each written request for the record, check each month's bank statement, and print a statement for any period and account. You type every date.
Works in Excel 2016 or later, Google Sheets and LibreOffice. No macros.
Scroll the sheet sideways to see all of it.
How the record works
Each receipt, payment or transaction is one passbook line on the Register: the account, the date, a code, the withdrawal or deposit, who was paid or paid in, what for, and the receipt or record it comes from. The balance runs for each account in the order the lines are typed.
The agent's own money stays visibly apart. Type Y on a line that moves money to or from an account the agent owns, and the line number turns red with a Check line. Accounts record how each is held, so a joint account is plain on the record.
The Statement, the Bank Check and the Dashboard are built from those lines with plain formulas (SMALL, INDEX and MATCH, no FILTER), so they work the same in Excel 2016 and later, Google Sheets and LibreOffice.
Quillmore checking (sample)last 4 digits 4417, opening balance $6,240.18
- 101 Jul 2026Hollister Mills pension plan (sample)Monthly pension+$2,314.00$8,554.18
- 201 Jul 2026Linden Hall Residence (sample)July room and care-$4,850.00$3,704.18
- 303 Jul 2026Social Security (sample deposit)Monthly benefit+$1,987.00$5,691.18
- 406 Jul 2026Conwell Electric (sample)Electric bill, the old house-$214.63$5,476.55
- 509 Jul 2026Daniel Ostlund (sample), agentRepaid pharmacy copays-$86.40$5,390.15Check: money moved between the principal's account and the agent's own account.
- 610 Jul 2026Bellmore Pharmacy (sample)Prescriptions-$42.17$5,347.98
The first passbook lines of the sample Register. The people, banks and amounts are made up.
What the sheet works out, and what it leaves to you
| What | What the sheet does | The Check line you might see |
|---|---|---|
| Balances | Runs a balance for each account in the order the lines are typed, and shows every account in the Dashboard's balance box. | Check: balance below zero after this line |
| The agent's own money | Marks a line you type Y on, for money to or from an account the agent owns, so it stands out on the record. | Check: money moved between the principal's account and the agent's own account |
| Requests | Counts the days from the date a written request came in to the date you mark it sent, or to today. It works out no date, not even the fifteen days. | Check: your target date has passed and the record and copy are not both marked sent |
| Pay and gifts | Records them as taken and sums gifts for each calendar year. It never says whether a payment, a gift or the agent's pay is allowed. | Check: pay recorded; the Power tab says the document does not provide for compensation |
| Bank statements | Takes the bank's ending balance and anything not on the statement yet, and compares it with the Register on that date. | Check: differs from the Register by -$12.00 |
Every Check line describes what you typed. None of them decides anything.
The Dashboard
The passbook's last page: every account's balance and what is still open, from the lines you typed. These are the sample's figures.
The law it quotes
The Rules tab quotes 16 passages of New York's General Obligations Law word for word, with the web address and the date each was read. Here are the main ones in plain words.
| What | In plain words | Source |
|---|---|---|
| The record | The agent keeps a record of all receipts, disbursements and transactions made for the principal, and makes the record and the power of attorney available to the principal or to third parties at the principal's request. | GOL 5-1505(2)(a)(3) |
| Fifteen days | The record and a copy of the power of attorney are made available within fifteen days of a written request from a monitor, a co-agent or successor agent, a government entity investigating, a court evaluator, a guardian ad litem, the guardian or conservator, or the personal representative of the estate. | GOL 5-1505(2)(a)(3) |
| Kept separate | The principal's property is kept separate and distinct from the agent's, except property jointly owned as the section describes. | GOL 5-1505(2)(a)(2) |
| Pay | No compensation from the principal's assets unless the power of attorney specifically provides for it. | GOL 5-1506(1) |
| Expenses | The agent can be reimbursed from the principal's assets for expenses actually incurred in acting as agent. | GOL 5-1506(2) |
| If the record isn't produced | A person who may ask for the record can start a special proceeding to compel the agent to produce it. | GOL 5-1505(2)(a)(3); 5-1510(1) |
| Gifts | Gifts of the principal's property need specific authority in the document. The statutory form's gift authority has a yearly total in its own text. | GOL 5-1505(2)(a)(2); 5-1513 |
The sheet works out no deadline from these and gives no view on whether a payment, a gift or the agent's pay is allowed. The document itself and the facts decide that, so ask the lawyer who advises you. Laws change, so check the current text before relying on it.
What's in the file
Twelve tabs, each a passbook page with the tab's name on an oxblood spine. White cells are yours to type in. Rose cells are worked out by the sheet: leave them alone and they stay right.
- 1 Start HereWhat the file is, what it leaves to you, how each tab works, and the colour key.
- 2 PowerThe principal, the date the power of attorney was signed, each agent, successor agent and monitor, and the pay and gift wording copied from the document.
- 3 AccountsEach account by nickname and the last 4 digits only, how it is held, its opening balance and its balance from the Register.
- 4 RegisterOne passbook line per receipt, payment or transaction, with a running balance for each account and the receipt or record each line comes from.
- 5 Expenses and PayExpenses repaid to an agent, each with its receipt reference, and agent pay recorded as taken, each matched to its Register line.
- 6 GiftsEach gift as made, with the gift wording you rely on, and a plain sum for each calendar year, compared with nothing.
- 7 RequestsEach written request: who asked, the date it came in, your own target date, and the dates the record and a copy went out.
- 8 StatementPick an account, or none for all, and a period; the page fills from the Register and prints as the record for that period.
- 9 Bank CheckEach bank statement's ending balance, anything not on it yet, and the Register balance on that date.
- 10 ListsThe codes, categories, who can ask and gift relations behind the drop-downs.
- 11 RulesGeneral Obligations Law 5-1505, 5-1506, 5-1510 and 5-1513, word for word, with the web address and the date read.
- 12 DashboardThe passbook's last page: the balance box for every account, what is still open and the year in plain sums.
Yours to type inWorked out by the sheetOnly for a problem: a Check line, with its line number turned redThe passbook itself: spine, heads and headings
Every formula was checked before it went on sale. A separate program read only the cells you type in and worked out every formula cell again from scratch: each running balance in row order, the Accounts totals, every Register match on Expenses and Gifts, the yearly gift sums, the days since each request, the Statement's lines and balances, the Bank Check, every Dashboard figure and every Check line. Then it compared its answers with the spreadsheet's own, cell by cell, and it fails if any formula cell goes unchecked.
It ran again on the blank copy and on three test files full of awkward entries: unknown and repeated accounts, dates and amounts typed as text, a withdrawal and a deposit on one line, balances below zero, sent dates before received dates, full account numbers, and every Register line filled. Each came back with no mismatches. Then 5 wrong values were planted on purpose, and the check found exactly those 5.
Questions
Does it work in Google Sheets?
Yes. Upload the file to Google Drive, then open it. The views are plain formulas, so they work there too. It also opens in Excel 2016 and later and LibreOffice Calc, with no macros and no add-ons.
Will it work out the fifteen days after a written request?
No. You type the date a request came in and your own target date, as you or your lawyer set it. The Requests tab counts the days since the request came in, and the Dashboard lists the requests still open. It works out no date of its own.
Does it say whether a payment, a gift or my pay is allowed?
No. It records each one as made, with the wording you copy from the power of attorney beside it, and sums gifts for each calendar year. It compares them with nothing. Whether one is allowed depends on the document and the facts, so ask the lawyer who advises you.
What should I not type?
A Social Security number, a full account number or a date of birth. Use account nicknames and the last 4 digits; the Accounts tab flags a longer number. The file holds the principal's money matters, so keep it password-protected.
Can I print the record for someone who asks?
Yes. Pick an account, or none for all, and a period on the Statement tab, and the page fills from the Register with the opening and closing balances and up to 150 lines in date order.
How much room is there?
One principal per workbook, with 2,000 Register lines, 30 accounts, 10 agents and monitors, 300 expense and pay rows, 200 gifts, 60 written requests and 300 bank checks.
Is it only for New York?
It was built around New York's General Obligations Law, which the Rules tab quotes. The Register, Statement and Bank Check work for any record, but other states' laws differ.
Is there a subscription?
No. It's a one-time download, for personal use or use within one firm per purchase. You keep the file.
What if something doesn't work?
Email contact@northlineoffice.com and include your order email. Typical response within 2 business days.
Please note
- Digital download. Nothing is shipped.
- No macros, no add-ons, no subscription.
- An organiser, not legal advice. It works out no deadline, not even the fifteen days in GOL 5-1505: you type every date. It never says whether a payment, a gift or the agent's pay is allowed, and does no Medicaid or tax arithmetic. The Rules tab quotes the law for reference, and every Check line describes what you typed; none of them decides anything.
- Not made by, approved by or connected with the State of New York, any court, any bank or any bar association.
- Never type a Social Security number, a full account number or a date of birth. Keep the file password-protected.
- The sample people, banks and amounts are made up.
License: personal use, or use within one firm per purchase. No resale or sharing of the file.
Every line, kept apart
A one-time download, for personal use or use within one firm per purchase. Digital file, nothing shipped, no subscription.
Sold through Gumroad. Questions before you buy: contact@northlineoffice.com
Excel 2016 or later, Google Sheets, LibreOffice
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