FAC Explorer

Audit 387132

FY End
2025-06-30
Total Expended
$11.32M
Findings
9
Programs
22
Organization: Frontier Health (TN)
Year: 2025 Accepted: 2026-02-13
Auditor: BROWN EDWARDS & COMPANY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173436 2025-001 Material Weakness Yes L
1173437 2025-001 Material Weakness Yes L
1173438 2025-001 Material Weakness Yes L
1173439 2025-001 Material Weakness Yes L
1173440 2025-001 Material Weakness Yes L
1173441 2025-001 Material Weakness Yes L
1173442 2025-001 Material Weakness Yes L
1173443 2025-001 Material Weakness Yes L
1173444 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.829 SECTION 223 DEMONSTRATION PROGRAMS TO IMPROVE COMMUNITY MENTAL HEALTH SERVICES $978,498 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $330,097 Yes 0
93.788 OPIOID STR $255,716 Yes 0
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $233,551 Yes 0
93.623 BASIC CENTER GRANT $200,000 Yes 0
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $151,102 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $131,202 Yes 0
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $124,381 Yes 0
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $104,529 Yes 0
16.575 CRIME VICTIM ASSISTANCE $103,124 Yes 0
93.982 MENTAL HEALTH DISASTER ASSISTANCE AND EMERGENCY MENTAL HEALTH $102,914 Yes 0
93.917 HIV CARE FORMULA GRANTS $95,433 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $93,183 Yes 0
97.032 CRISIS COUNSELING $83,887 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $80,583 Yes 0
16.017 SEXUAL ASSAULT SERVICES FORMULA PROGRAM $79,525 Yes 0
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $61,420 Yes 0
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $42,376 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $29,634 Yes 0
93.092 AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM $17,548 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $9,780 Yes 0
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $-5,909 Yes 0

Contacts

Name Title Type
F137M3G9SFE7 Jeffery Howard Auditee
4234673600 Susan Chapman Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the activity of all federally 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.
The Organization did not elect to use the 10% de minimis indirect cost rate.
At June 30, 2025, the Organization had no outstanding loan balances requiring continuing disclosure.

Finding Details

Finding 2025-001
Condition: Quarterly reports were not submitted in a timely manner. Criteria: The grant agreement between Tennessee Department of Mental Health & Substance Abuse Services and Frontier Health requires an annual report and four quarterly reports to be submitted by Frontier Health in a timely manner. Cause: Frontier Health changed accounting software and did not have the proper setup in the new software to be able to do the quarterly reporting timely. Effect: Due to the extra time spent getting the report correctly set up in the new accounting software the quarterly reports were not submitted timely. Recommendation: Frontier Health should submit all required reports in a timely manner per the grant agreement. Repeat Finding: No. Management’s Response: Frontier Health agrees with this assessment and does not anticipate any further issues or tardiness in submitting these reports.