First, let me explain that a Power of Attorney dies with the person for whom it is intended. So your brother is the Administrator or Executor of the estate. Generally speaking, a settlement is an accounting of the assets that have been collected and the debts that have been paid.  It typically includes a full or partial distribution to the heirs or beneficiaries. Alabama personal representatives must make annual settlements of their administration. But if you believe that he acted improperly during the time he was a POA and even now, you can challenge his acts and claim a breach of fiduciary duty.  Such a challenge would allow you to lay bare all the documentation.  Good luck.