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If she has two savings accounts and one lists beneficiaries matching her will or her intestate heirs and the other lists no one, I think you as POA could reasonably decide which one the money she isn't going to spend in the next few months lives in. I encountered this situation with my Aunt when I was her POA, but I was not a beneficiary.
Has she prepaid for her final expenses? Check your paperwork, but as POA you can most likely use her funds to set up and pay ahead of time for her funeral or whatever she would prefer. Note that this isn't as good an idea if she will be moving far away for any reason. Also note that if she has an advanced care directive it may designate a specific person to handle the arrangements, but you can still work with that person to make sure the bill is paid before she passes.
As always, if you want legal advice you can rely on, consult an appropriate attorney.
She will appoint an executor of her will.
When she dies the POA ends and the executor of the will takes over.
If you Mom is NOT competent it is too late for her to make a will or a Trust.
She will die intestate, without a will. Whomever of the children wishes to serve will go to a Trust and Estate Attorney and that attorney will help them to apply as Executor (administrator in the case of intestate) of the estate.
Then that administrator will gather all assets of the estate, will pay all final bills, and will distribute to heirs of your Mother as dictated by state law.