I have spotted a similar post from 2007 on this topic with a reply that suggests an answer in version 2, but I will ask the question anyway.
I maintain an FTP system where we have almost 200 user accounts setup. As many of these were setup by my predecessor who did not keep good records you will perhaps understand how difficult this is to manage.
Some kind of database or an extraction process so that I can align all usernames, passwords and folders would be very helpful.
Also, some way of indentifying which accounts have access to which folders.