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If mom will not let you be POA and refuses to let you do your 'job' then you need to ask yourself why you stay?
YOU should not be supporting her, she should pay her own way. Esp if she is well off enough to be giving away her money.
You need some kind of contract to have her pay you as her CG.
Come back with a more in depth explanation of what's going on. Without knowing more about your situation, we can't really help you.
POA is GIVEN by the person who wishes you to serve as POA for him or her, and that person GIVING you POA must be competent to do so.
Because you don't understand POA I would suggest that you see an elder law attorney to discuss options for your case. This is a financial fiduciary legal duty under the law, and your record keeping of every single penny in and out of an account would be your responsibility under the law. It is very difficult to serve as POA and to register yourself with all of the entities involved.
Please explore carefully and educate yourself more; and do consider an hour's consultation with an elder law attorney for suggestions.
Best of luck.