FAC Explorer

Finding 366489 (2023-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-02-07
Audit: 16116
Organization: Pitt County, North Carolina (NC)
Auditor: Martin Starnes & Associates CPAS P A

AI Summary

  • Core Issue: Unattended workstations logged into the state network pose a risk of unauthorized access.
  • Impacted Requirements: Compliance with the Division of Social Services Fiscal Manual regarding physical access control.
  • Recommended Follow-up: Implement procedures for mandatory logout of workstations and conduct random checks for compliance.

Finding Text

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, three 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

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 366487 2023-001
    Significant Deficiency
  • 366488 2023-001
    Significant Deficiency
  • 366490 2023-001
    Significant Deficiency
  • 942929 2023-001
    Significant Deficiency
  • 942930 2023-001
    Significant Deficiency
  • 942931 2023-001
    Significant Deficiency
  • 942932 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $6.22M
93.778 Medical Assistance Program $4.39M
93.563 Child Support Services Title IV-D $2.25M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2.19M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $977,447
93.658 Foster Care_title IV-E Foster Care Administration $729,252
93.994 Maternal and Child Health Services Block Grant to the States $701,500
93.667 Social Services Block Grant $661,357
93.658 Foster Care_title IV-E $541,511
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $513,326
93.568 Low-Income Home Energy Assistance - Crisis Intervention Payments $444,531
93.658 Foster Care_title IV-E Foster Care $346,380
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $267,671
93.568 Low-Income Home Energy Assistance - Water Assistance - Caa $235,563
93.568 Covid-19 Low-Income Home Energy Assistance - Water Assistance - Arpa $212,116
93.568 Low-Income Home Energy Assistance - Admin $186,639
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $180,249
20.509 Formula Grants for Rural Areas and Tribal Transit Program $177,641
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $170,509
93.645 Stephanie Tubbs Jones Child Welfare Services Program $152,049
20.509 Covid-19 Formula Grants for Rural Areas and Tribal Transit Program $125,900
93.217 Family Planning_services $115,556
93.568 Low-Income Home Energy Assistance - Water Assistance (admin) $114,988
93.568 Low-Income Home Energy Assistance $97,835
93.136 Injury Prevention and Control Research and State and Community Based Programs $93,810
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $91,456
93.069 Public Health Emergency Preparedness $80,528
93.767 Children's Health Insurance Program $79,492
93.568 Covid-19 Low-Income Home Energy Assistance - Water Assistance - Arpa (admin) $68,587
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $63,355
93.667 Covid-19 Social Services Block Grant - Aps Essential Services - Arpa $57,967
93.387 National and State Tobacco Control Program $55,825
97.042 Emergency Management Performance Grants $52,522
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $50,873
14.231 Emergency Solutions Grant Program $43,234
93.268 Immunization Cooperative Agreements $40,970
97.067 Homeland Security Grant Program $32,000
93.991 Preventive Health and Health Services Block Grant $30,607
93.667 Social Services Block Grant - Adult Protective Services $30,401
93.667 Social Services Block Grant State In-Home Services $26,365
93.667 Social Services Block Grant State In-Home Services - Over 60 $26,214
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $20,900
93.558 Temporary Assistance for Needy Families $18,535
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $14,350
14.267 Continuum of Care Program $13,249
93.556 Marylee Allen Promoting Safe and Stable Families Program $12,264
93.563 Child Support Services IV-D Offset Federal $6,638
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $5,624
93.659 Adoption Assistance IV-E/off Training $2,042
16.606 State Criminal Alien Assistance Program $1,526
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $100
93.659 Adoption Assistance IV-E/optional Adoption Training $99
93.659 Adoption Assistance IV-E Adoption $26
93.563 Child Support Services IV-D Offset Fees - Esc $26