Audit 328417

FY End
2024-06-30
Total Expended
$12.16M
Findings
20
Programs
18
Organization: Frontier Health (TN)
Year: 2024 Accepted: 2024-11-14

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
507881 2024-001 - - B
507882 2024-001 - - B
507883 2024-001 - - B
507884 2024-001 - - B
507885 2024-002 - - B
507886 2024-002 - - B
507887 2024-002 - - B
507888 2024-002 - - B
507889 2024-002 - - B
507890 2024-002 - - B
1084323 2024-001 - - B
1084324 2024-001 - - B
1084325 2024-001 - - B
1084326 2024-001 - - B
1084327 2024-002 - - B
1084328 2024-002 - - B
1084329 2024-002 - - B
1084330 2024-002 - - B
1084331 2024-002 - - B
1084332 2024-002 - - B

Contacts

Name Title Type
F137M3G9SFE7 Allen Harris Auditee
4234673600 Susan Chapman Auditor
No contacts on file

Notes to SEFA

Title: Outstanding Loan Balances Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance includes the activity of all federally and state assisted programs of Frontier Health and is presented on the accrual basis of accounting, as described in Note 1 to Frontier's consolidated financial statements. All awards received directly from federal and/or state agencies, as well as awards passed through other government agencies, are included on this schedule. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10% de minimis indirect cost rate. At June 30, 2024, the Organization had no outstanding loan balances requiring continuing disclosure.

Finding Details

Opioid State Targeted Response – AL# 93.788, Unallowable Costs Condition: Food and beverage items were charged to the grant that were unallowable. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only allowable expenditures were charged were not followed. Effect: The food and beverage items are subject to disallowance. Recommendation: Frontier should review all grant agreements and approved budgets to ensure only allowable items are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier will request that in future contracts they be allowed to charge food/beverage expenses for meetings since they are legitimate expenses.
Opioid State Targeted Response – AL# 93.788, Unallowable Costs Condition: Food and beverage items were charged to the grant that were unallowable. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only allowable expenditures were charged were not followed. Effect: The food and beverage items are subject to disallowance. Recommendation: Frontier should review all grant agreements and approved budgets to ensure only allowable items are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier will request that in future contracts they be allowed to charge food/beverage expenses for meetings since they are legitimate expenses.
Opioid State Targeted Response – AL# 93.788, Unallowable Costs Condition: Food and beverage items were charged to the grant that were unallowable. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only allowable expenditures were charged were not followed. Effect: The food and beverage items are subject to disallowance. Recommendation: Frontier should review all grant agreements and approved budgets to ensure only allowable items are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier will request that in future contracts they be allowed to charge food/beverage expenses for meetings since they are legitimate expenses.
Opioid State Targeted Response – AL# 93.788, Unallowable Costs Condition: Food and beverage items were charged to the grant that were unallowable. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only allowable expenditures were charged were not followed. Effect: The food and beverage items are subject to disallowance. Recommendation: Frontier should review all grant agreements and approved budgets to ensure only allowable items are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier will request that in future contracts they be allowed to charge food/beverage expenses for meetings since they are legitimate expenses.
Substance Abuse and Mental Health Services – AL# 93.243, Overcharged Grant Condition: The Impact August 2023 expenditures were overcharged to the grant. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only the correct amount of expenditures were charged were not followed. Effect: The overcharged amount is subject to disallowance. Recommendation: Frontier should review all grant expenditure documents to ensure the correct amount of expenditures are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier has issued a check back to the grantor for the overcharged amount and will ensure only the correct amounts are submitted for reimbursement in the future.
Substance Abuse and Mental Health Services – AL# 93.243, Overcharged Grant Condition: The Impact August 2023 expenditures were overcharged to the grant. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only the correct amount of expenditures were charged were not followed. Effect: The overcharged amount is subject to disallowance. Recommendation: Frontier should review all grant expenditure documents to ensure the correct amount of expenditures are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier has issued a check back to the grantor for the overcharged amount and will ensure only the correct amounts are submitted for reimbursement in the future.
Substance Abuse and Mental Health Services – AL# 93.243, Overcharged Grant Condition: The Impact August 2023 expenditures were overcharged to the grant. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only the correct amount of expenditures were charged were not followed. Effect: The overcharged amount is subject to disallowance. Recommendation: Frontier should review all grant expenditure documents to ensure the correct amount of expenditures are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier has issued a check back to the grantor for the overcharged amount and will ensure only the correct amounts are submitted for reimbursement in the future.
Substance Abuse and Mental Health Services – AL# 93.243, Overcharged Grant Condition: The Impact August 2023 expenditures were overcharged to the grant. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only the correct amount of expenditures were charged were not followed. Effect: The overcharged amount is subject to disallowance. Recommendation: Frontier should review all grant expenditure documents to ensure the correct amount of expenditures are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier has issued a check back to the grantor for the overcharged amount and will ensure only the correct amounts are submitted for reimbursement in the future.
Substance Abuse and Mental Health Services – AL# 93.243, Overcharged Grant Condition: The Impact August 2023 expenditures were overcharged to the grant. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only the correct amount of expenditures were charged were not followed. Effect: The overcharged amount is subject to disallowance. Recommendation: Frontier should review all grant expenditure documents to ensure the correct amount of expenditures are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier has issued a check back to the grantor for the overcharged amount and will ensure only the correct amounts are submitted for reimbursement in the future.
Substance Abuse and Mental Health Services – AL# 93.243, Overcharged Grant Condition: The Impact August 2023 expenditures were overcharged to the grant. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only the correct amount of expenditures were charged were not followed. Effect: The overcharged amount is subject to disallowance. Recommendation: Frontier should review all grant expenditure documents to ensure the correct amount of expenditures are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier has issued a check back to the grantor for the overcharged amount and will ensure only the correct amounts are submitted for reimbursement in the future.
Opioid State Targeted Response – AL# 93.788, Unallowable Costs Condition: Food and beverage items were charged to the grant that were unallowable. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only allowable expenditures were charged were not followed. Effect: The food and beverage items are subject to disallowance. Recommendation: Frontier should review all grant agreements and approved budgets to ensure only allowable items are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier will request that in future contracts they be allowed to charge food/beverage expenses for meetings since they are legitimate expenses.
Opioid State Targeted Response – AL# 93.788, Unallowable Costs Condition: Food and beverage items were charged to the grant that were unallowable. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only allowable expenditures were charged were not followed. Effect: The food and beverage items are subject to disallowance. Recommendation: Frontier should review all grant agreements and approved budgets to ensure only allowable items are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier will request that in future contracts they be allowed to charge food/beverage expenses for meetings since they are legitimate expenses.
Opioid State Targeted Response – AL# 93.788, Unallowable Costs Condition: Food and beverage items were charged to the grant that were unallowable. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only allowable expenditures were charged were not followed. Effect: The food and beverage items are subject to disallowance. Recommendation: Frontier should review all grant agreements and approved budgets to ensure only allowable items are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier will request that in future contracts they be allowed to charge food/beverage expenses for meetings since they are legitimate expenses.
Opioid State Targeted Response – AL# 93.788, Unallowable Costs Condition: Food and beverage items were charged to the grant that were unallowable. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only allowable expenditures were charged were not followed. Effect: The food and beverage items are subject to disallowance. Recommendation: Frontier should review all grant agreements and approved budgets to ensure only allowable items are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier will request that in future contracts they be allowed to charge food/beverage expenses for meetings since they are legitimate expenses.
Substance Abuse and Mental Health Services – AL# 93.243, Overcharged Grant Condition: The Impact August 2023 expenditures were overcharged to the grant. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only the correct amount of expenditures were charged were not followed. Effect: The overcharged amount is subject to disallowance. Recommendation: Frontier should review all grant expenditure documents to ensure the correct amount of expenditures are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier has issued a check back to the grantor for the overcharged amount and will ensure only the correct amounts are submitted for reimbursement in the future.
Substance Abuse and Mental Health Services – AL# 93.243, Overcharged Grant Condition: The Impact August 2023 expenditures were overcharged to the grant. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only the correct amount of expenditures were charged were not followed. Effect: The overcharged amount is subject to disallowance. Recommendation: Frontier should review all grant expenditure documents to ensure the correct amount of expenditures are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier has issued a check back to the grantor for the overcharged amount and will ensure only the correct amounts are submitted for reimbursement in the future.
Substance Abuse and Mental Health Services – AL# 93.243, Overcharged Grant Condition: The Impact August 2023 expenditures were overcharged to the grant. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only the correct amount of expenditures were charged were not followed. Effect: The overcharged amount is subject to disallowance. Recommendation: Frontier should review all grant expenditure documents to ensure the correct amount of expenditures are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier has issued a check back to the grantor for the overcharged amount and will ensure only the correct amounts are submitted for reimbursement in the future.
Substance Abuse and Mental Health Services – AL# 93.243, Overcharged Grant Condition: The Impact August 2023 expenditures were overcharged to the grant. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only the correct amount of expenditures were charged were not followed. Effect: The overcharged amount is subject to disallowance. Recommendation: Frontier should review all grant expenditure documents to ensure the correct amount of expenditures are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier has issued a check back to the grantor for the overcharged amount and will ensure only the correct amounts are submitted for reimbursement in the future.
Substance Abuse and Mental Health Services – AL# 93.243, Overcharged Grant Condition: The Impact August 2023 expenditures were overcharged to the grant. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only the correct amount of expenditures were charged were not followed. Effect: The overcharged amount is subject to disallowance. Recommendation: Frontier should review all grant expenditure documents to ensure the correct amount of expenditures are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier has issued a check back to the grantor for the overcharged amount and will ensure only the correct amounts are submitted for reimbursement in the future.
Substance Abuse and Mental Health Services – AL# 93.243, Overcharged Grant Condition: The Impact August 2023 expenditures were overcharged to the grant. Criteria: Only allowable costs should be charged to the grant. Cause: Procedures in place to ensure that only the correct amount of expenditures were charged were not followed. Effect: The overcharged amount is subject to disallowance. Recommendation: Frontier should review all grant expenditure documents to ensure the correct amount of expenditures are being charged to the grant. Repeat Finding: No. Management’s Response: Frontier has issued a check back to the grantor for the overcharged amount and will ensure only the correct amounts are submitted for reimbursement in the future.