Is the act of providing food and drink for guests and for the mother at the orphanage, given that the orphanage's expenses are covered by the deceased father's company's proceeds, considered consuming an orphan's wealth? And what is the correct course of action in this situation?

The money owed by the company to the husband is an inheritance (tarakah) that is to be divided among the heirs according to Islamic law. The questioner can refer to previous fatwas regarding a mother's management of her orphaned children's money, and the ruling on guests eating from an orphan's money when hosted. If there is another inquiry not covered by the fatwas, she can send it.