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SIS is only a successor after Mom for Dad's finances and without a doubt SIS is stealing.

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concerned151, looks like your real question has nothing to do with POA and everything to do with theft. So, as others have already advised, call APS and/or the police. If "SIS is only a successor... (POA?)," then she does not now have any POA authority, but even if she did, it would still be theft.
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APS can look at bank accounts and transactions. They will call in law enforcement if required. There are no costs to you to get APS involved.
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If you have proof, you should contact law enforcement authorities, as stealing would constitute a crime over which they have jurisdiction. APS would probably bring in law enforcement anyway if they felt theft was involved.
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I guess you could call and ask, or consult an attorney.
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