Audit 392499

U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Medical Assistance Program (Medicaid; Title XIX) AL Number: 93.778 Grant Number: XIX-MAP24 Program Name: Foster Care, Adoption, & Guardianship AL Number: 93.658, 93.659, 93.090 Grant Number: 1701NCFOST, 1701NCADPT Finding 2025-001 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, two workstations of DSS employees were 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. View of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan submitted with this report.