I am Power of Attorney for a friend who died in March, she was 89 and no children, no will..who decides who decides where her $2000 go.

I am sorry for your loss.  When your friend died your POA died with them. That is, that document has no legal authority. Her $2,000 should go to her next of kin if she had no will.  California probate code section 6400 and beyond has the rules for who should get it. Since it is under $150,000 the summary rules of California Probate Code 13100 apply so it should be relatively simple to get the money disbursed to the right person or people. Good luck. -John