Audit 18859

FY End
2022-06-30
Total Expended
$34.56M
Findings
54
Programs
39
Organization: Catawba County, North Carolina (NC)
Year: 2022 Accepted: 2023-01-16

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
15727 2022-001 Significant Deficiency - P
15728 2022-001 Significant Deficiency - P
15729 2022-001 Significant Deficiency - P
15730 2022-001 Significant Deficiency - P
15731 2022-001 Significant Deficiency - P
15732 2022-001 Significant Deficiency - P
15733 2022-001 Significant Deficiency - P
15734 2022-001 Significant Deficiency - P
15735 2022-001 Significant Deficiency - P
15736 2022-001 Significant Deficiency - P
15737 2022-001 Significant Deficiency - P
15738 2022-001 Significant Deficiency - P
15739 2022-001 Significant Deficiency - P
15740 2022-001 Significant Deficiency - P
15741 2022-001 Significant Deficiency - P
15742 2022-001 Significant Deficiency - P
15743 2022-001 Significant Deficiency - P
15744 2022-001 Significant Deficiency - P
15745 2022-001 Significant Deficiency - P
15746 2022-001 Significant Deficiency - P
15747 2022-001 Significant Deficiency - P
15748 2022-001 Significant Deficiency - P
15749 2022-003 Significant Deficiency - E
15750 2022-003 Significant Deficiency - E
15751 2022-003 Significant Deficiency - E
15752 2022-003 Significant Deficiency - E
15753 2022-003 Significant Deficiency - E
592169 2022-001 Significant Deficiency - P
592170 2022-001 Significant Deficiency - P
592171 2022-001 Significant Deficiency - P
592172 2022-001 Significant Deficiency - P
592173 2022-001 Significant Deficiency - P
592174 2022-001 Significant Deficiency - P
592175 2022-001 Significant Deficiency - P
592176 2022-001 Significant Deficiency - P
592177 2022-001 Significant Deficiency - P
592178 2022-001 Significant Deficiency - P
592179 2022-001 Significant Deficiency - P
592180 2022-001 Significant Deficiency - P
592181 2022-001 Significant Deficiency - P
592182 2022-001 Significant Deficiency - P
592183 2022-001 Significant Deficiency - P
592184 2022-001 Significant Deficiency - P
592185 2022-001 Significant Deficiency - P
592186 2022-001 Significant Deficiency - P
592187 2022-001 Significant Deficiency - P
592188 2022-001 Significant Deficiency - P
592189 2022-001 Significant Deficiency - P
592190 2022-001 Significant Deficiency - P
592191 2022-003 Significant Deficiency - E
592192 2022-003 Significant Deficiency - E
592193 2022-003 Significant Deficiency - E
592194 2022-003 Significant Deficiency - E
592195 2022-003 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $10.95M Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.77M Yes 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $761,541 Yes 0
16.838 Comprehensive Opioid Abuse Site-Based Program $255,307 - 0
93.268 Immunization Cooperative Agreements $229,743 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $226,839 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $170,553 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $168,298 - 0
16.585 Drug Court Discretionary Grant Program $159,507 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $110,000 - 0
93.563 Child Support Enforcement $109,880 - 0
16.710 Public Safety Partnership and Community Policing Grants $106,985 - 0
93.556 Promoting Safe and Stable Families $106,390 - 0
45.310 Grants to States $101,721 - 0
21.019 Coronavirus Relief Fund $99,592 - 0
93.659 Adoption Assistance $98,908 Yes 1
93.994 Maternal and Child Health Services Block Grant to the States $85,256 - 0
93.217 Family Planning_services $79,883 - 0
93.767 Children's Health Insurance Program $73,191 - 0
97.042 Emergency Management Performance Grants $69,699 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $42,812 - 0
93.069 Public Health Emergency Preparedness $40,965 - 0
93.778 Medical Assistance Program $37,028 Yes 1
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $33,900 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $32,750 - 0
93.991 Preventive Health and Health Services Block Grant $30,607 - 0
21.016 Equitable Sharing $26,385 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $25,000 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $23,292 - 0
93.667 Social Services Block Grant $19,495 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $19,412 Yes 1
93.558 Temporary Assistance for Needy Families $14,732 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $14,026 Yes 1
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $5,197 - 0
93.658 Foster Care_title IV-E $4,708 Yes 1
93.103 Food and Drug Administration_research $2,500 - 0
16.922 Equitable Sharing Program $1,000 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $84 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $50 - 0

Contacts

Name Title Type
GYUNA9W1NFM1 Mary Morrison Auditee
8284658215 Paula Hodges Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are notallowable or are limited as to reimbursement. Catawba County has elected not to use the 10-percent de minimiscost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal and State Awards (SEFSA) includes the federal and state grant activity of Catawba County under the programs of the federal government and the State of North Carolina for the year ended June 30, 2022. The information in this SEFSA is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act. Because the schedule presents only a selected portion of the operations of Catawba County, it is not intended to and does not present the financial position, changes in net position or cash flows of Catawba County.

Finding Details

Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-003 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Aging Cluster AL # 93.044, 93.045 Grant Number: 15-16 AANCT3HD; 15-16 AANCT3CM Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to properly review and assess the eligibility of individuals to ensure the accuracy of the benefits being provided is within program requirements. Verification of accuracy of information used in determining eligibility should be performed by management. Evidence of the review should be documented and include authorized signatures. Condition: The County Department of Social Services did not have adequate review controls in place to ensure the proper eligibility determinations were being made and documented. The County did not have evidence of reviews performed over the program tested for the entire period under audit. Context: The County did not have evidence of reviews performed over the program for the entire period under audit. Effect: Casefiles could be missing the required eligibility determination documentation which would allow benefits to be provided to individuals who are not eligible. Cause: Weakness in implementation of controls over second party review procedures performed by management. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Evidence of documentation of reviews should be retained and include electronic signatures of reviewer. Any deficiencies noted during the review should be corrected within a timely manner and documented as such. Name of Contact Person: Karen Harrington, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding: 2022-003 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Aging Cluster AL # 93.044, 93.045 Grant Number: 15-16 AANCT3HD; 15-16 AANCT3CM Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to properly review and assess the eligibility of individuals to ensure the accuracy of the benefits being provided is within program requirements. Verification of accuracy of information used in determining eligibility should be performed by management. Evidence of the review should be documented and include authorized signatures. Condition: The County Department of Social Services did not have adequate review controls in place to ensure the proper eligibility determinations were being made and documented. The County did not have evidence of reviews performed over the program tested for the entire period under audit. Context: The County did not have evidence of reviews performed over the program for the entire period under audit. Effect: Casefiles could be missing the required eligibility determination documentation which would allow benefits to be provided to individuals who are not eligible. Cause: Weakness in implementation of controls over second party review procedures performed by management. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Evidence of documentation of reviews should be retained and include electronic signatures of reviewer. Any deficiencies noted during the review should be corrected within a timely manner and documented as such. Name of Contact Person: Karen Harrington, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding: 2022-003 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Aging Cluster AL # 93.044, 93.045 Grant Number: 15-16 AANCT3HD; 15-16 AANCT3CM Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to properly review and assess the eligibility of individuals to ensure the accuracy of the benefits being provided is within program requirements. Verification of accuracy of information used in determining eligibility should be performed by management. Evidence of the review should be documented and include authorized signatures. Condition: The County Department of Social Services did not have adequate review controls in place to ensure the proper eligibility determinations were being made and documented. The County did not have evidence of reviews performed over the program tested for the entire period under audit. Context: The County did not have evidence of reviews performed over the program for the entire period under audit. Effect: Casefiles could be missing the required eligibility determination documentation which would allow benefits to be provided to individuals who are not eligible. Cause: Weakness in implementation of controls over second party review procedures performed by management. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Evidence of documentation of reviews should be retained and include electronic signatures of reviewer. Any deficiencies noted during the review should be corrected within a timely manner and documented as such. Name of Contact Person: Karen Harrington, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding: 2022-003 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Aging Cluster AL # 93.044, 93.045 Grant Number: 15-16 AANCT3HD; 15-16 AANCT3CM Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to properly review and assess the eligibility of individuals to ensure the accuracy of the benefits being provided is within program requirements. Verification of accuracy of information used in determining eligibility should be performed by management. Evidence of the review should be documented and include authorized signatures. Condition: The County Department of Social Services did not have adequate review controls in place to ensure the proper eligibility determinations were being made and documented. The County did not have evidence of reviews performed over the program tested for the entire period under audit. Context: The County did not have evidence of reviews performed over the program for the entire period under audit. Effect: Casefiles could be missing the required eligibility determination documentation which would allow benefits to be provided to individuals who are not eligible. Cause: Weakness in implementation of controls over second party review procedures performed by management. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Evidence of documentation of reviews should be retained and include electronic signatures of reviewer. Any deficiencies noted during the review should be corrected within a timely manner and documented as such. Name of Contact Person: Karen Harrington, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding: 2022-003 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Aging Cluster AL # 93.044, 93.045 Grant Number: 15-16 AANCT3HD; 15-16 AANCT3CM Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to properly review and assess the eligibility of individuals to ensure the accuracy of the benefits being provided is within program requirements. Verification of accuracy of information used in determining eligibility should be performed by management. Evidence of the review should be documented and include authorized signatures. Condition: The County Department of Social Services did not have adequate review controls in place to ensure the proper eligibility determinations were being made and documented. The County did not have evidence of reviews performed over the program tested for the entire period under audit. Context: The County did not have evidence of reviews performed over the program for the entire period under audit. Effect: Casefiles could be missing the required eligibility determination documentation which would allow benefits to be provided to individuals who are not eligible. Cause: Weakness in implementation of controls over second party review procedures performed by management. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Evidence of documentation of reviews should be retained and include electronic signatures of reviewer. Any deficiencies noted during the review should be corrected within a timely manner and documented as such. Name of Contact Person: Karen Harrington, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-001 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP22 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 1701NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 1701NCADPT Significant Deficiency Criteria: In accordance with the Division of Social Services Fiscal Manual, DSS employees should control physical access to the state network terminals or personal computers that are connected to the state mainframe. Condition: Upon surprise inspection, one unattended workstation of a DSS employee was logged onto the state network without anyone attending to the workstation. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lack of proper internal controls over data security. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County Data Processing Department to implement procedures to require logout of workstations where access to the state DSS system is granted. The control procedures should include random verification of logout in instances where offices are unattended. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.
Finding: 2022-003 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Aging Cluster AL # 93.044, 93.045 Grant Number: 15-16 AANCT3HD; 15-16 AANCT3CM Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to properly review and assess the eligibility of individuals to ensure the accuracy of the benefits being provided is within program requirements. Verification of accuracy of information used in determining eligibility should be performed by management. Evidence of the review should be documented and include authorized signatures. Condition: The County Department of Social Services did not have adequate review controls in place to ensure the proper eligibility determinations were being made and documented. The County did not have evidence of reviews performed over the program tested for the entire period under audit. Context: The County did not have evidence of reviews performed over the program for the entire period under audit. Effect: Casefiles could be missing the required eligibility determination documentation which would allow benefits to be provided to individuals who are not eligible. Cause: Weakness in implementation of controls over second party review procedures performed by management. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Evidence of documentation of reviews should be retained and include electronic signatures of reviewer. Any deficiencies noted during the review should be corrected within a timely manner and documented as such. Name of Contact Person: Karen Harrington, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding: 2022-003 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Aging Cluster AL # 93.044, 93.045 Grant Number: 15-16 AANCT3HD; 15-16 AANCT3CM Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to properly review and assess the eligibility of individuals to ensure the accuracy of the benefits being provided is within program requirements. Verification of accuracy of information used in determining eligibility should be performed by management. Evidence of the review should be documented and include authorized signatures. Condition: The County Department of Social Services did not have adequate review controls in place to ensure the proper eligibility determinations were being made and documented. The County did not have evidence of reviews performed over the program tested for the entire period under audit. Context: The County did not have evidence of reviews performed over the program for the entire period under audit. Effect: Casefiles could be missing the required eligibility determination documentation which would allow benefits to be provided to individuals who are not eligible. Cause: Weakness in implementation of controls over second party review procedures performed by management. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Evidence of documentation of reviews should be retained and include electronic signatures of reviewer. Any deficiencies noted during the review should be corrected within a timely manner and documented as such. Name of Contact Person: Karen Harrington, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding: 2022-003 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Aging Cluster AL # 93.044, 93.045 Grant Number: 15-16 AANCT3HD; 15-16 AANCT3CM Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to properly review and assess the eligibility of individuals to ensure the accuracy of the benefits being provided is within program requirements. Verification of accuracy of information used in determining eligibility should be performed by management. Evidence of the review should be documented and include authorized signatures. Condition: The County Department of Social Services did not have adequate review controls in place to ensure the proper eligibility determinations were being made and documented. The County did not have evidence of reviews performed over the program tested for the entire period under audit. Context: The County did not have evidence of reviews performed over the program for the entire period under audit. Effect: Casefiles could be missing the required eligibility determination documentation which would allow benefits to be provided to individuals who are not eligible. Cause: Weakness in implementation of controls over second party review procedures performed by management. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Evidence of documentation of reviews should be retained and include electronic signatures of reviewer. Any deficiencies noted during the review should be corrected within a timely manner and documented as such. Name of Contact Person: Karen Harrington, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding: 2022-003 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Aging Cluster AL # 93.044, 93.045 Grant Number: 15-16 AANCT3HD; 15-16 AANCT3CM Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to properly review and assess the eligibility of individuals to ensure the accuracy of the benefits being provided is within program requirements. Verification of accuracy of information used in determining eligibility should be performed by management. Evidence of the review should be documented and include authorized signatures. Condition: The County Department of Social Services did not have adequate review controls in place to ensure the proper eligibility determinations were being made and documented. The County did not have evidence of reviews performed over the program tested for the entire period under audit. Context: The County did not have evidence of reviews performed over the program for the entire period under audit. Effect: Casefiles could be missing the required eligibility determination documentation which would allow benefits to be provided to individuals who are not eligible. Cause: Weakness in implementation of controls over second party review procedures performed by management. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Evidence of documentation of reviews should be retained and include electronic signatures of reviewer. Any deficiencies noted during the review should be corrected within a timely manner and documented as such. Name of Contact Person: Karen Harrington, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.
Finding: 2022-003 U.S. Department of Health & Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Aging Cluster AL # 93.044, 93.045 Grant Number: 15-16 AANCT3HD; 15-16 AANCT3CM Significant Deficiency Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to properly review and assess the eligibility of individuals to ensure the accuracy of the benefits being provided is within program requirements. Verification of accuracy of information used in determining eligibility should be performed by management. Evidence of the review should be documented and include authorized signatures. Condition: The County Department of Social Services did not have adequate review controls in place to ensure the proper eligibility determinations were being made and documented. The County did not have evidence of reviews performed over the program tested for the entire period under audit. Context: The County did not have evidence of reviews performed over the program for the entire period under audit. Effect: Casefiles could be missing the required eligibility determination documentation which would allow benefits to be provided to individuals who are not eligible. Cause: Weakness in implementation of controls over second party review procedures performed by management. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Evidence of documentation of reviews should be retained and include electronic signatures of reviewer. Any deficiencies noted during the review should be corrected within a timely manner and documented as such. Name of Contact Person: Karen Harrington, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.