My friend is POA for his 86-year-old mother and her husband's daughter is his POA. Is he still legally financially responsible for her care?

His mom and her husband resided in an assistant living facility until a couple of falls, non-eating, incontinence, hospitalization and UTI. Hospital discharged her to NH for therapy while trying to apply for Medicaid for long term care since it's been determined she's unable to care for self. Problem is her husband and his daughter (POA) have refused to submit his financial statements in order for the process to begin. They want her to return to the assistant living even though it's clear she needs to be in a facility where she gets 24hour supervision because he can't care for her.