It depends on what duties the power of attorney give you. You are now her "attorney-in-fact." Usually, the power of attorney gives the attorney-in-fact all financial powers, including using her checking account to pay her bills. If she is able, you might want to have her execute a living will which is basically a health care directive (that's what they were going to put in the Congressional health care bill, i.e. paying for counseling people on how to make health care directives) -- as to whom she prefers to make her health care decisions if she is unable to do so, and what those decisions should be.