FAC Explorer

Audit 322412

FY End
2023-12-31
Total Expended
$984,360
Findings
2
Programs
1
Organization: America's Poison Centers (VA)
Year: 2023 Accepted: 2024-09-30
Auditor: Gelman Rosenberg & Freedman

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499557 2023-001 Significant Deficiency Yes B
1075999 2023-001 Significant Deficiency Yes B

Programs

ALN Program Spent Major Findings
93.070 Environmental Public Health and Emergency Response $984,360 Yes 1

Contacts

Name Title Type
SW2LLPHLJL73 Richard Fogelson Auditee
7038941858 Alejandra Jensen Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown in the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Association has not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal Award activity of the Association under programs of the Federal Government during the year ended December 31, 2023. The information in the Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule presents only a selected portion of the operations of the Association; accordingly, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Association.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown in the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Association has not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance. Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown in the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Association has not elected to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2023-001
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.
Finding 2023-001
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.