Finding 1084330 (2024-002)

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Requirement
B
Questioned Costs
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Year
2024
Accepted
2024-11-14
Audit: 328417
Organization: Frontier Health (TN)

AI Summary

  • Core Issue: Expenditures for August 2023 were overcharged to the grant.
  • Impacted Requirements: Only allowable costs should be charged to the grant.
  • Recommended Follow-Up: Review all grant expenditure documents to ensure accuracy in future submissions.

Finding Text

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.

Categories

Allowable Costs / Cost Principles Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.788 Opioid Str $455,474
93.558 Temporary Assistance for Needy Families $307,793
93.958 Block Grants for Community Mental Health Services $299,918
21.027 Coronavirus State and Local Fiscal Recovery Funds $264,703
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $214,359
93.959 Block Grants for Prevention and Treatment of Substance Abuse $197,226
93.623 Basic Center Grant $192,982
14.241 Housing Opportunities for Persons with Aids $154,637
16.017 Sexual Assault Services Formula Program $150,752
84.181 Special Education-Grants for Infants and Families $124,381
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $112,620
93.917 Hiv Care Formula Grants $107,488
14.231 Emergency Solutions Grant Program $72,000
16.575 Crime Victim Assistance $66,000
93.590 Community-Based Child Abuse Prevention Grants $41,080
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $37,399
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $18,688
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $17,530