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Tell them what you have told us.
As to make an appointment with them.
If it is too late for your mother to appoint you as her POA there is little you can do her to get your name on this account. And there may be nothing you can do to get your sister off of the account.
If you are now the caregiver of your Mom you may need to be appointed emergency temporary guardian. That would be you would be in charge of caring for, placing your mom in safe care, keeping records of all her assets in and out of account.
You would ALSO have to go with letters of diagnosis of incompetency in executive functions to the Social Security Office. You would show them letters from two doctors and your own guardianship papers and they would appoint you as "representative payee" of mom's social security. You would have to keep records for them as well.
All of this is exceptionally complicated. You need to know and understand how to research, how to keep records. It is complicated now by the fact that your sister is doing this without being a proper POA (Power of Attorney) it seems, and she may not be keeping records. If she is on the accounts then mom's money is comingled with hers. You may have to see an attorney to get the past malfunctioning all ironed out.
In short, what happened in the PAST is going to affect what you can/have to do now.
I would contact Adult Protective Services in your area today if you are unable to speak with or work things out with your sis. I hope they have good guidance for you and hope you'll update us.
The letter of competency is already in place thats how I became her REP PAYEE.... I want to get her money from last month
GOOD ON YOU. You are all set.
As to sister giving back last month? I wouldn't spin my wheels on that. I don't think she sounds like she is on the up and up, and I doubt that she will cooperate. I am very relieved you are in control, but I think last month is lost. Don't mean to sound cavalier about that as it can mean you and Mom don't get to eat anything but Dave Ramsey's Rice and Beans and Beans and Rice all month, but I doubt you can do much with that Sis.
I sure wish you the best of luck.