Questions re Rep Payee Annual Report

I became Rep Payee for my Mother in August 2024. I understand that I need to submit an annual report to the SSA. Three questions:

One: when is it due? In the introductory booklet and elsewhere, I find language like "within 30 days of the annual reporting period." Is the "annual reporting period" the same as "calendar 2024," i.e., the report is due in January 2025? Or is the "annual reporting period" defined differently, i.e., by the anniversary of my appointment? My SSA online account only says I'm "up to date," with nothing about what to expect and when.

Two: If the ARP is "calendar 2024," do I report only the time during which I was Rep Payee, i.e., Sep, Oct, Nov, Dec). That would make sense, since I didn't administer my Mom's SSA prior to August.

Three: After my Mom's diagnosis with dementia, she went to live with my sister. As financial caregiver, I send Mom's SSA benefit to my sister every month. Is it sufficient to report the entire amount (less than $500/mo) as "room and board." It's all in the family, so record keeping is just checks sent and cashed.

Thank you, and happy holidays.