Is this considered identity theft? daughter stealing from mom?

SAY JILL WAS PUT IN CHARGE OF HER ELDERY WIDOWED MOTHERS FINANCES. MOM HAS ALZEIHMERS. JILL IS AN AUTHORIZED SIGNER ON HER MOTHERS ACCT AND JILL IS SUPPOSED TO SEE TO IT THAT MOMS BILLS ARE PAID INCLUDING LIFE INSURANCE AND BURIAL PLOT, RENT, UTILITIES AND PRESCRIPTION COSTS MONTHLY AND THE MONEY THAT IS LEFT OVER IS TO BE LEFT IN THE ACCT FOR MOM.MOM GETS ENOUGH MONEY TO HANDLE THESE EXPENSES FROM SOCIAL SECURITY AND NEVER HAD A PROBLEM PAYING THESE BILLS BEFORE HER DIAGNOSIS.ITS BEEN A YR SINCE JILL TOOK CONTROL AND MOMS OTHER FAMILY MEMBERS HAVE FOUND THAT MOM IS $1500 IN DEBT WITH UTILITY COMPANIES, MOM HAS BEEN EVICTED BECAUSE RENT WAS NOT PAID AND HER LIFE INSURANCE IS ABOUT TO LAPSE AND HER BURIAL PLOT IS ABOUT TO BE LOST BECAUSE OF NON PAYMENT.THE ONLY EXPENSES THAT WERE PAID WERE MOMS $25MONTHLY PRESCRIPTION COSTS AND AN OCCASIONAL L. INSURANCE PAYMENT.MOMS FAMILY HAS BANK STATEMENTS WITH CHARGES THAT HAVE NOTHING TO DO WITH MOM, THESE CHARGES WERE MADE BY JILL AND MOM HAS NEVER RECIEVED COMPANSATION.ALSO EVERY MONTH MOM WOULD HAVE OVERDRAFT FEES ON HER ACCT FOR CHARGES MADE BY JILL THAT HAD NOTHING TO DO WITH MOM.ISNT THIS A FORM OF IDENTITY THEFT?