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My Bil has power of attorney for his mom. He's the oldest son and she didn't trust anyone else. My husband is worried that his brother who has access to their mom's bank account will use her money for a slush fund for his random expenses.
Take any proof to the sheriff.
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Reply to southernwave
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If there is suspicion, document what you see. Make notes of the date, time and situation and anything anyone else has ever stated. This would be sort of an "evidence gathering" routine to backup any claim you state. If or when you contact an authority, you can hand over the data and it will give them something to act on.

I think you could also talk to the bank and express your concerns. I think, based on the bank, they "might" be able to issue an investigation on activity on the checking or savings account for irregular activity. Someone there may be able to advise what such an option would be.

These are valid concerns where there is a vulnerable elder, so I hope you get your worries addressed.
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Reply to GingerMay
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Worried doesn't equal proof. POA has fiduciary responsibility to use mom's money for her best interest. It isn't legal for him to use it to pay his bills, debts, etc. This could be considered elder financial abuse. BIL should be keeping detailed receipts and other proof of his actions, but he doesn't have to show them to you. So, what proof do you have?

If no proof, only suspicion, you could discuss this with an eldercare attorney to find out your options. You could also consult with your local elder protection agencies. And the sheriff, as has been suggested, but he'll only advise you that with no proof, no charges will be filed.

Have you talked about this with mom? Is she still competent to change her POA? If she is, would she appoint your husband? And would he want to do it? (It's a lot of work.) You may want to think about all of this for a while before opening up that can of worms. Or not.
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Reply to Fawnby
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