FAC Explorer

Finding 1173444 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-02-13
Audit: 387132
Organization: Frontier Health (TN)
Auditor: BROWN EDWARDS & COMPANY LLP

AI Summary

  • Issue: Quarterly reports were not submitted on time due to issues with new accounting software.
  • Requirements Impacted: Timely submission of reports as outlined in the grant agreement with the Tennessee Department of Mental Health & Substance Abuse Services.
  • Follow-Up: Ensure all required reports are submitted on time moving forward, as agreed by Frontier Health.

Finding Text

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.

Corrective Action Plan

All subsequent quarterly reports were submitted in a timely manner. Frontier Health does not anticipate any further issues or tardiness in submitting these reports. If the Federal Audit Clearinghouse has questions regarding this plan, please call Jeffrey Howard, CFO, at 423-467-3723.

Categories

Reporting

Other Findings in this Audit

  • 1173436 2025-001
    Material Weakness Repeat
  • 1173437 2025-001
    Material Weakness Repeat
  • 1173438 2025-001
    Material Weakness Repeat
  • 1173439 2025-001
    Material Weakness Repeat
  • 1173440 2025-001
    Material Weakness Repeat
  • 1173441 2025-001
    Material Weakness Repeat
  • 1173442 2025-001
    Material Weakness Repeat
  • 1173443 2025-001
    Material Weakness Repeat

Programs in Audit

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