FAC Explorer

Finding 519264 (2024-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-01-15
Audit: 337930
Organization: Rowan County, North Carolina (NC)
Auditor: Martin Starnes and Associates

AI Summary

  • Core Issue: Three employee files lacked signed confidentiality documents, indicating a gap in safeguarding personally identifiable information (PII).
  • Impacted Requirements: Compliance with OMB Memorandum M-07-16, which mandates annual signing of confidentiality agreements by employees with access to PII.
  • Recommended Follow-Up: Establish a review process to ensure all employees complete required PII training and sign confidentiality documents annually.

Finding Text

U.S. Department of Health and Human Services Passed-through N.C. Department of Health and Human Services Program Name: Medicaid Cluster AL Number: 93.778 Grant Number: XIX-MAP Program Name: Child Care Development Fund Cluster AL Number: 93.596 Grant Number: G1801NCCCDF Non-Material Non-Compliance Significant Deficiency, Special Tests and Provisions Criteria: In accordance with the Office of Management and Budget Memorandum M-07-16, safeguarding personally identifiable information in the possession of the government and preventing its breach are essential to ensure the government retains the trust of the American public. All individuals with authorized access to personally identifiable information and their supervisors must sign, at least annually, a document clearly describing their responsibilities. Condition: We noted three instances where an employee’s file did not include a signed confidentiality document. Context: Of the 25 personnel files examined, three (12%) did not contain the signed document. Effect: Sufficient back up documentation did not exist to support the employee received the proper PII training. Cause: Lack of proper internal controls over PII training and documentation. Questioned Cost: This finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: The County should implement a review process to ensure all employees receive the required PII training each year. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. See Corrective Action Plan.

Categories

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

Other Findings in this Audit

  • 519261 2024-001
    Material Weakness
  • 519262 2024-001
    Material Weakness
  • 519263 2024-002
    Significant Deficiency
  • 1095703 2024-001
    Material Weakness
  • 1095704 2024-001
    Material Weakness
  • 1095705 2024-002
    Significant Deficiency
  • 1095706 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $3.13M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.67M
93.563 Child Support Services $1.63M
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $1.06M
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $764,064
93.667 Social Services Block Grant $676,993
93.658 Foster Care Title IV-E $625,093
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $584,406
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $582,251
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $300,814
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $223,423
20.509 Formula Grants for Rural Areas and Tribal Transit Program $201,154
93.268 Covid-19 Immunization Cooperative Agreements $185,409
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $174,851
93.767 Children's Health Insurance Program $164,069
93.568 Covid-19 Low-Income Home Energy Assistance $147,590
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $129,339
93.217 Family Planning Services $85,885
93.994 Maternal and Child Health Services Block Grant to the States $82,894
21.016 Equitable Sharing $51,500
10.561 Covid-19 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $50,944
93.069 Public Health Emergency Preparedness $48,401
93.268 Immunization Cooperative Agreements $35,368
93.991 Preventive Health and Health Services Block Grant $29,862
16.922 Equitable Sharing Program $26,006
93.053 Nutrition Services Incentive Program $23,977
93.558 Temporary Assistance for Needy Families $21,127
93.556 Marylee Allen Promoting Safe and Stable Families Program $16,943
93.917 Hiv Care Formula Grants $11,166
93.659 Adoption Assistance $10,808
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $9,500
93.568 Low-Income Home Energy Assistance $7,796
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $7,340
16.606 State Criminal Alien Assistance Program $4,551
93.110 Maternal and Child Health Federal Consolidated Programs $3,573
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $3,293
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,932
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $563
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $100
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $50