FAC Explorer

Finding 611027 (2022-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-08
Audit: 31229
Organization: Wilkes County, North Carolina (NC)
Auditor: Martin Starnes & Associates CPAS P A

AI Summary

  • Core Issue: One unattended workstation was found unlocked, allowing potential unauthorized access to the state network.
  • Impacted Requirements: Internal control procedures under 2 CFR 200 and DSS Fiscal Manual were not adequately followed.
  • Recommended Follow-Up: Implement mandatory logout procedures for workstations and conduct random checks to ensure compliance.

Finding Text

Significant Deficiency Criteria: In accordance with 2 CFR 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. 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 workstations of DSS employees were unlocked, and the workstation was logged onto the state network without anyone attending to the work station. Context: During a surprise walkthrough, we examined 41 workstations and determined that 1 (2%) workstations were not properly secured. The workstations were unattended and/or logged onto the state system. Effect: Unauthorized access to the state system could be obtained due to the unattended logon to the system throughout the DSS building. Cause: Lapse of internal controls over data security. Questioned Costs: The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Require the County 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. Views of Responsible Officials and Planned Corrective Actions: Management accepts this finding. Please refer to the Corrective Action Plan.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 34585 2022-001
    Significant Deficiency
  • 34586 2022-001
    Significant Deficiency
  • 34587 2022-001
    Significant Deficiency
  • 34588 2022-001
    Significant Deficiency
  • 34589 2022-002
    Significant Deficiency
  • 611028 2022-001
    Significant Deficiency
  • 611029 2022-001
    Significant Deficiency
  • 611030 2022-001
    Significant Deficiency
  • 611031 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $1.61M
93.658 Foster Care_title IV-E $1.20M
21.027 Coronavirus State and Local Fiscal Recovery Funds $827,249
93.568 Low-Income Home Energy Assistance - Arpa $490,991
93.563 Child Support Enforcement $458,742
20.106 Airport Improvement Program $432,953
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $428,598
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $357,325
93.268 Immunization Cooperative Agreements $292,390
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $283,178
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $204,862
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $118,168
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $80,036
93.556 Promoting Safe and Stable Families $77,413
20.106 Airport Improvement Program - Arpa $60,172
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $58,006
93.217 Family Planning_services $41,970
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $41,752
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $41,742
93.659 Adoption Assistance $39,985
93.069 Public Health Emergency Preparedness $36,556
93.991 Preventive Health and Health Services Block Grant $30,608
93.767 Children's Health Insurance Program $28,018
93.645 Stephanie Tubbs Jones Child Welfare Services Program $22,228
93.994 Maternal and Child Health Services Block Grant to the States $20,087
93.667 Social Services Block Grant $15,677
93.568 Low-Income Home Energy Assistance - Arpa Adm $15,454
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $12,675
97.042 Emergency Management Performance Grants $11,068
93.558 Temporary Assistance for Needy Families $6,841
93.568 Low-Income Home Energy Assistance $3,956
93.566 Refugee and Entrant Assistance_state Administered Programs $759
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $100
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $50