How IRA account is reviewed for a spouse for Medicaid determination?

My disabled father is applying for Medicaid. His only income is SS and meets the qualified amount. But my mother (a non-applicant) still has IRA (below the community spouse allowance) and continuously takes money out from this account.
Will Medicaid look at her IRA account as an asset even if it's below the community spouse allowance? Is a separate application needed to ask to retain the Community spouse allowance? Does Florida have“50 percent rule.”? Does Medicaid also checks all the children's accounts if shared with non-applicant spouse? Thank you.