Use of Health Resources and Services Administration Grant Funds By Alabama Poison Control System, Inc. During the Period September 1, 2001, Through August 31, 2006

Of the $535,000 recorded in Alabama Poison Control System Incorporated's (APCS) accounting system as allocable to the Health Resources and Services Administration (HRSA) grant during the period September 1, 2001, through August 31, 2006, $407,000 had been expended for goods and services that appear consistent with grant goals and objectives. The remaining $129,000 was not allowable, allocable, or reasonable in accordance with terms of the grant or applicable laws and regulations. Shelton State Community College, which now directs both fiscal and programmatic operations of APCS, is now in the process of implementing two of our three recommendations. However, rather than informing HRSA, as we recommended, Shelton State has informed APCS directly that it no longer has authority to obligate or expend funds and that any requests for future grant funds will come from Shelton State.