FAC Explorer

Finding 1224516 (2025-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-07-23
Audit: 407756
Organization: Transylvania County (NC)
Auditor: MARTIN STARNES & ASSOCIATES CPAS P A

AI Summary

  • Core Issue: An unattended workstation was found logged into the state network, risking unauthorized access.
  • Impacted Requirements: DSS employees must control physical access to terminals connected to the state mainframe.
  • Recommended Follow-Up: Implement procedures for automatic logout and conduct random checks to ensure compliance.

Finding Text

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 the workstation. Effect: Unauthorized access to the state system could be obtained due to the unattended logged into 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 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. Name of Contact Person: Nathaneal Carver, Director of Information Technology Views of Responsible Officials and Planned Corrective Actions: The County agrees with this finding and will adhere to the Corrective Action Plan in this audit report.

Corrective Action Plan

Name of Contact Person: Nathanael Carver Management Response: In FY24, the County’s Information Technology Department implemented enhanced procedures under the Computer and Internet Use Policy to strengthen the security of County and State data. These updates include restricting unused network ports, limiting network access by non-County devices, enforcing stronger password requirements, and requiring all IT-related support requests to be submitted through a centralized ticketing system. Automatic time-out procedures were implemented across all County workstations. In addition, staff were reminded of their responsibility to secure workstations when unattended. Compliance is reinforced through random verification checks conducted by DSS supervisors and IT staff to confirm users have properly logged out of their workstations. Further review identified that the specific instance in question involved a workstation assigned to a contracted worker. In response, targeted training was provided to both the contractor and the contracting organization to ensure a clear understanding of County security expectations and procedures. These actions demonstrate the County’s commitment to strengthening controls, addressing identified gaps, and maintaining ongoing compliance with data security requirements. Proposed Completion Date: Immediately

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1224511 2025-003
    Material Weakness Repeat
  • 1224512 2025-003
    Material Weakness Repeat
  • 1224513 2025-004
    Material Weakness Repeat
  • 1224514 2025-004
    Material Weakness Repeat
  • 1224515 2025-004
    Material Weakness Repeat
  • 1224517 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 GRANTS TO STATES FOR MEDICAID $1.33M
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $1.00M
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $345,282
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND SUBSTANCE USE PROGRAM $190,199
93.563 CHILD SUPPORT SERVICES $157,342
93.667 SOCIAL SERVICES BLOCK GRANT $155,514
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $152,184
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $139,592
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $135,955
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $127,112
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $125,912
93.658 FOSTER CARE TITLE IV-E $107,431
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $84,466
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $80,000
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $79,624
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $78,450
93.912 RURAL HEALTHCARE SERVICES PROGRAMS $64,494
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $58,987
10.923 EMERGENCY WATERSHED PROTECTION PROGRAM $40,920
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $38,626
93.217 FAMILY PLANNING SERVICES $31,633
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $30,741
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $27,397
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $26,688
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $23,072
93.268 COVID-19 - IMMUNIZATION COOPERATIVE AGREEMENTS $22,566
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $21,912
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $20,625
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $13,047
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $12,549
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $7,351
93.659 ADOPTION ASSISTANCE $7,126
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $6,737
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $5,106
20.527 PUBLIC TRANSPORTATION EMERGENCY RELIEF PROGRAM $1,833
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $1,463
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $650
93.917 HIV CARE FORMULA GRANTS $500
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $50