question regarding custodial accounts

[Anonymous]

I have a separate custodial account for each of my children. I keep money that they receive as gifts, etc. in their accounts. I need to take money out periodically to pay for such things as camp, music lessons and school tuition for them. Is there any kind of records requirement for custodial accounts? For example, do I need to keep a detailed list of withdrawals and the purpose of each withdrawal (maybe including invoices) just to demonstrate that the withdrawals are to pay for things benefitting the child or is that not necessary? TIA.