FAC Explorer

Finding 1096304 (2024-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-01-22
Audit: 339174
Organization: Alexander County (NC)
Auditor: Martin Starnes & Associates CPAS P A

AI Summary

  • Core Issue: Unattended workstations at the Division of Social Services pose a risk of unauthorized access to confidential information.
  • Impacted Requirements: Internal control procedures must comply with 2CFR 200 to safeguard sensitive data.
  • Recommended Follow-Up: Implement mandatory logout procedures for workstations and conduct random checks to ensure compliance.

Finding Text

U.S. Department of Health and Human Services Passed through the N.C. Dept. Of Health and Human Services Program Name: Medicaid Cluster AL # 93.778 Grant Number: XIX-MAP23 Program Name: Foster Care Title IV-E AL # 93.658 Grant Number: 2401NCFOST Program Name: Adoption Assistance AL # 93.659 Grant Number: 2401NCADPT Finding 2024-001 Significant Deficiency Non-Material Non-Compliance, Special Tests and Provisions Criteria: In accordance with 2CFR 200, management must have an adequate system of internal control procedures in place to adequately safeguard confidential information from unauthorized use in compliance with applicable laws and regulations. Condition: Upon surprise inspection, two unattended 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.

Categories

Special Tests & Provisions Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 519862 2024-001
    Significant Deficiency
  • 519863 2024-001
    Significant Deficiency
  • 519864 2024-001
    Significant Deficiency
  • 519865 2024-001
    Significant Deficiency
  • 519866 2024-002
    Significant Deficiency
  • 519867 2024-002
    Significant Deficiency
  • 519868 2024-002
    Significant Deficiency
  • 519869 2024-002
    Significant Deficiency
  • 519870 2024-003
    Significant Deficiency
  • 519871 2024-003
    Significant Deficiency
  • 519872 2024-003
    Significant Deficiency
  • 519873 2024-003
    Significant Deficiency
  • 1096305 2024-001
    Significant Deficiency
  • 1096306 2024-001
    Significant Deficiency
  • 1096307 2024-001
    Significant Deficiency
  • 1096308 2024-002
    Significant Deficiency
  • 1096309 2024-002
    Significant Deficiency
  • 1096310 2024-002
    Significant Deficiency
  • 1096311 2024-002
    Significant Deficiency
  • 1096312 2024-003
    Significant Deficiency
  • 1096313 2024-003
    Significant Deficiency
  • 1096314 2024-003
    Significant Deficiency
  • 1096315 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $1.26M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $398,847
93.563 Child Support Services $353,713
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $166,431
93.658 Foster Care Title IV-E $133,983
93.767 Children's Health Insurance Program - N.c. Health Choice $119,253
93.667 Social Services Block Grant - Other Service and Training $92,975
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund - Administration $82,269
93.045 Special Programs for the Aging, Title Iii, Part C: Nutrition Services $82,105
93.667 Social Services Block Grant - State Child Protective Services $72,523
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $53,892
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $49,820
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $46,100
93.217 Family Planning Services $43,271
97.042 Emergency Management Performance Grants $39,698
93.659 Adoption Assistance $30,827
93.069 Public Health Emergency Preparedness $30,380
93.991 Preventive Health and Health Services Block Grant $30,362
93.045 Special Programs for the Aging, Title Iii, Part C: Nutrition Services-Arpa Funds $27,619
23.002 Appalachian Area Development: Alexander County Water Sewer Infrastructure Project $26,874
93.354 Covid-19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $25,860
93.568 Low-Income Home Energy Assistance: Weatherization Assistance and Heating and Air Repair $24,893
93.994 Maternal and Child Health Services Block Grant to the States $22,061
14.218 Community Development Block Grants/entitlement Grants Neighborhood Revitalization (cdbg-Nr) Program $18,671
93.667 Social Services Block Grant - State Adult Day Care $15,654
93.268 Immunization Cooperative Agreements $11,712
10.561 Covid-19 - State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $11,436
93.324 State Health Insurance Assistance Program $9,944
93.556 Marylee Allen Promoting Safe and Stable Families Program - Admin $9,403
93.268 Covid-19 - Immunization Cooperative Agreements $8,742
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $6,886
93.045 Special Programs for the Aging, Title Iii, Part C: Nutrition Services Incentive Program $6,294
93.667 Social Services Block Grant - State in Home Service Fund $6,011
93.071 Medicare Enrollment Assistance Program $3,631
93.558 Temporary Assistance for Needy Families $3,469
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) - Support for County Confinement Facilities $3,236
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $3,160
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects - Cip-Senior Medicare Patrol Project $2,800
93.568 Low-Income Home Energy Assistance: Crisis Intervention Program $1,610
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds - Rural Transformation Grant Fund-Alexander County-Housing Our Teachers $1,200
93.568 Low-Income Home Energy Assistance: Covid-19 Weatherization Assistance and Heating and Air Repair $640
93.917 Hiv Care Formula Grants - Ryan White Care Act $519
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $100
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $50