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I am afraid you are lacking in the basics and should not have been appointed as your mother's POA.
It is a legal obligation, the violation of which can get you put in the slammer for elder abuse.
Please resign your position and tell Mom that you are too lacking in information to be able to do this duty of POA.
A POA DOES pay for expert legal advice, so you could attend an hour with an elder law attorney in your area, to ask how to do POA work, but given that it is difficult, involves much account work with bank officers and the ability to pay bills and keep meticulous files and records of every single penny of your mother's coming into her accounts and moving out of them...................just too big of a learning curve.
Being POA is a "fiduciary duty under the law" and is held to the highest levels. You are responsible to know and understand all I have said and so very much more.
Please tell mom that well-meaning as you are you are not capable to doing POA for her.
And in short, no, you cannot TOUCH a single penny of your mother's money for yourself or anyone else other than to pay her bills and pay for her needs. A POA cannot under the law "enrich himself" and if he does he can be jailed for elder abuse.
Some of the things that might qualify
Pre pay her funeral
Does she need glasses, dental work, orthotics?
Clothing
If she still has a house or other assets that will need to be sold, repairs should be made. But paying insurance, property taxes. If she still owns it it still needs to be maintained.
You should not be making purchases that will benefit you or other members of the family.
If she qualified for Medicaid, what money does she still have to spend? It varies by state but Medicaid will take all but $90 of one's monthly SS check. You don't want to do anything that causes her to lose this aid.
FYI Medicare doesn't pay for custodial care in a facility, only medical needs.
Are you referring to the "spend down" of her assets so that she does qualify for Medicaid? You question doesn't really make sense. Please provide more info.