EIN: 066068460
UEI: SW2LLPHLJL73
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 30, 2025 (515 days ago).
What is a management decision? →The Association uses an outsourced HR service to perform certain payroll functions, including the allocation to cost centers based on timesheets. We noted that in some cases, individuals had worked hours in excess of the standard working hours in a pay period. Instead of allocating time proportionately based on the timesheet, the time was first reduced to the standard hours required by reducing the overage against the code which had the most hours charged. Cause: The allocation to programs was not based on total actual hours for employees who worked more than the standard working hours for the period. Effect or Potential Effect: The current allocation method may cause programs to be undercharged or over-charged. Questioned Costs: Undetermined Context: APC uses timesheets to allocate time, however the allocation should be based on all total hours worked. Identification as a Repeat Finding: See finding 2022-001 Recommendation: We recommend that APC allocate time using all hours recorded by employees on their timesheets. Outsourced service work should be reviewed by APC to ensure accuracy.
Show full finding ▾Hide full finding ▴Finding 2023-001: Salary Allocations Information on the Federal Programs: 93.070 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, paragraph 430 “Compensation– personal services” requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed, and that these records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Additionally, these records must comply with established accounting policies and practices of the non-Federal entity. Condition: The Association uses an outsourced HR service to perform certain payroll functions, including the allocation to cost centers based on timesheets. We noted that in some cases, individuals had worked hours in excess of the standard working hours in a pay period. Instead of allocating time proportionately based on the timesheet, the time was first reduced to the standard hours required by reducing the overage against the code which had the most hours charged. Cause: The allocation to programs was not based on total actual hours for employees who worked more than the standard working hours for the period. Effect or Potential Effect: The current allocation method may cause programs to be undercharged or over-charged. Questioned Costs: Undetermined Context: APC uses timesheets to allocate time, however the allocation should be based on all total hours worked. Identification as a Repeat Finding: See finding 2022-001 Recommendation: We recommend that APC allocate time using all hours recorded by employees on their timesheets. Outsourced service work should be reviewed by APC to ensure accuracy.
Views of Responsible Officials: In 2024, the recommendation was implemented. Allocations will be reviewed by the outsourced accounting team to ensure that this has been executed upon. The CEO is responsible for overseeing both the new HR service provider and the outsourced accounting team and will ensure that this does not recur.
2022-001
FAC accepted this audit on September 29, 2023 — management decision was due March 29, 2024.
APC uses an outsourced HR service to perform certain payroll functions, including the allocation to cost centers based on timesheets. We noted that in some cases, individuals had worked hours in excess of the standard working hours in a pay period. Instead of allocating time proportionately based on the timesheet, the time was first reduced to the standard hours required by reducing the overage against the code which had the most hours charged. Cause: The allocation to programs was not based on total actual hours for employees who worked more than the standard working hours for the period. Effect or Potential Effect: The current allocation method may cause programs to be under-charged or under-charged. Questioned Costs: Undetermined Context: APC uses timesheets to allocate time, however the allocation should be based on all total hours worked. Identification as a Repeat Finding: N/A Recommendation: We recommend that APC allocate time using all hours recorded by employees on their timesheets. Outsourced service work should be reviewed by APC to ensure accuracy.
Show full finding ▾Hide full finding ▴Finding 2022-001: Salary Allocations Information on the Federal Programs: 93.070 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, paragraph 430 ?Compensation? personal services? requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed, and that these records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Additionally, these records must comply with established accounting policies and practices of the non-Federal entity. Condition: APC uses an outsourced HR service to perform certain payroll functions, including the allocation to cost centers based on timesheets. We noted that in some cases, individuals had worked hours in excess of the standard working hours in a pay period. Instead of allocating time proportionately based on the timesheet, the time was first reduced to the standard hours required by reducing the overage against the code which had the most hours charged. Cause: The allocation to programs was not based on total actual hours for employees who worked more than the standard working hours for the period. Effect or Potential Effect: The current allocation method may cause programs to be under-charged or under-charged. Questioned Costs: Undetermined Context: APC uses timesheets to allocate time, however the allocation should be based on all total hours worked. Identification as a Repeat Finding: N/A Recommendation: We recommend that APC allocate time using all hours recorded by employees on their timesheets. Outsourced service work should be reviewed by APC to ensure accuracy.
Views of Responsible Officials: America's Poison Centers has shifted its outsourced HR service provider effective September 15, 2023. The new firm has clearly been directed to proportionately allocate time based on the time sheet. The allocations will be reviewed by the outsourced accounting team to ensure that this has been executed upon. The CEO is responsible for overseeing both the new HR service provider and the outsourced accounting team and will ensure that this does not recur.
At the commencement of the audit, we noted certain schedules included variances from the trial balance. We posted three entries resulting in a net decrease to net income of $38,647. Cause: Certain accounts and schedules had not been fully reconciled prior to the commencement of the audit. Effect or Potential Effect: Effective year-end closing procedures are important to avoid potential loss of Federal funds. Questioned Costs: Undetermined Context: APC's closing process did not identify some changes necessary. Identification as a Repeat Finding: N/A Recommendation: We recommend that APC pay additional attention to the closing process to ensure that all accounts are reconciled in advance of the audit. Review and approval procedures should be in place to ensure that errors are detected. We recommend that approval of key reconciliations be documented.
Show full finding ▾Hide full finding ▴Finding 2022-002: Year-End Closing Information on the Federal Programs: 93.070 Criteria: In accordance with CFR 200.302 the financial management system of each non-Federal entity must provide for effective control over, and accountability for, all funds, property, and other assets. The non-Federal entity must adequately safeguard all assets and assure that they are used solely for authorized purposes. Condition: At the commencement of the audit, we noted certain schedules included variances from the trial balance. We posted three entries resulting in a net decrease to net income of $38,647. Cause: Certain accounts and schedules had not been fully reconciled prior to the commencement of the audit. Effect or Potential Effect: Effective year-end closing procedures are important to avoid potential loss of Federal funds. Questioned Costs: Undetermined Context: APC's closing process did not identify some changes necessary. Identification as a Repeat Finding: N/A Recommendation: We recommend that APC pay additional attention to the closing process to ensure that all accounts are reconciled in advance of the audit. Review and approval procedures should be in place to ensure that errors are detected. We recommend that approval of key reconciliations be documented.
Views of Responsible Officials: One of the three entries posted related to the salary allocation addressed in comment 1. The remaining two entries netted to $9,000. While we believe these adjustments are not material, we continue to strive to have no adjustments as part of the audit. Effective for the 2023 audit, all items sent to the auditors will be reviewed by both the outsourced CFO and the principal in charge of the engagement prior to being submitted. The CEO is responsible for overseeing the outsourced accounting team.
FAC accepted this audit on July 8, 2019 — management decision was due January 8, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on July 1, 2018 — management decision was due January 1, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on May 29, 2017 — management decision was due November 29, 2017.
GSA_MIGRATION
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