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Just to edit, obviously that would likely destroy any relationship with your brother that you have, and if he does get in trouble, that will leave you to take care of mom, or have the state find someone else to take guardianship over her when/if necessary.
Have you asked your brother if he is your Mom's PoA? I don't know why he wouldn't show you the paperwork or why your Mom wouldn't have a copy of her own (which the elder law attorney usually provides an original notarized copy to the principal and each agent).
Perhaps he is paying for other care-related items from her account. Care is expensive. Services are expensive, labor is expensive. If you don't see your Mom every day you may not realize just how much cognitive or memory decline she has and this is why he deleted her banking app: so that she can't do anything financially unsound. My Mom doesn't go online (she's 95). I do print out her statements whenever she asks. The statements now confuse her more...
If you believe your brother is committing a financial crime then you need to go to an attorney with hard evidence, starting with whether he is the PoA or not (which the attorney can find out). Until you figure out what's really going on don't be confrontational with him. Someone with fiduciary responsibilities like a PoA are not supposed to give out sensitive and private info or access for the person they are acting for.
Your brother clearly has some legal authority to act. If you have proof of fraud or theft you go A) to APS B) to the Police C) to the Sheriff D) to the DA in your county. You provide them with all proof of theft.
This is a CRIME. If you have proof take it to the authorities.