FAC Explorer

Finding 7325 (2023-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-04
Audit: 9488
Organization: Rowan County, North Carolina (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: This violates the DSS Fiscal Manual's requirement for controlling physical access to network terminals.
  • Recommended Follow-up: Implement mandatory logout procedures for workstations and conduct random checks to ensure compliance.

Finding Text

Significant Deficiency, Special Tests and Provisions 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 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 Cost: This finding represents an internal control issue; therefore, questioned costs are not applicable. Recommendation: The County should 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 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

  • 7312 2023-003
    Significant Deficiency Repeat
  • 7313 2023-002
    Significant Deficiency
  • 7314 2023-001
    Material Weakness Repeat
  • 7315 2023-002
    Significant Deficiency
  • 7316 2023-001
    Material Weakness Repeat
  • 7317 2023-002
    Significant Deficiency
  • 7318 2023-001
    Material Weakness Repeat
  • 7319 2023-002
    Significant Deficiency
  • 7320 2023-001
    Material Weakness Repeat
  • 7321 2023-002
    Significant Deficiency
  • 7322 2023-001
    Material Weakness Repeat
  • 7323 2023-002
    Significant Deficiency
  • 7324 2023-001
    Material Weakness Repeat
  • 7326 2023-002
    Significant Deficiency
  • 583754 2023-003
    Significant Deficiency Repeat
  • 583755 2023-002
    Significant Deficiency
  • 583756 2023-001
    Material Weakness Repeat
  • 583757 2023-002
    Significant Deficiency
  • 583758 2023-001
    Material Weakness Repeat
  • 583759 2023-002
    Significant Deficiency
  • 583760 2023-001
    Material Weakness Repeat
  • 583761 2023-002
    Significant Deficiency
  • 583762 2023-001
    Material Weakness Repeat
  • 583763 2023-002
    Significant Deficiency
  • 583764 2023-001
    Material Weakness Repeat
  • 583765 2023-002
    Significant Deficiency
  • 583766 2023-001
    Material Weakness Repeat
  • 583767 2023-002
    Significant Deficiency
  • 583768 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $8.80M
93.778 Medical Assistance Program $2.95M
93.563 Child Support Services $1.47M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.35M
93.658 Foster Care_title IV-E - Administration $781,780
93.667 Social Services Block Grant $707,191
93.658 Foster Care_title IV-E - Direct Benefit Payments $667,494
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $589,243
20.509 Formula Grants for Rural Areas and Tribal Transit Program - Operating $452,683
93.658 Foster Care_title IV-E $424,653
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $285,164
93.568 Low-Income Home Energy Assistance - Covid-19 Water Assistance Program $257,668
93.568 Low-Income Home Energy Assistance - Crisis Intervention Payments $256,928
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $238,655
20.509 Covid-19 - Formula Grants for Rural Areas and Tribal Transit Program $237,428
10.561 Covid-19 -State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $232,078
93.568 Low-Income Home Energy Assistance - Water Assistance Program - Caa $212,042
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $195,087
20.509 Formula Grants for Rural Areas and Tribal Transit Program - Administration $185,236
93.568 Low-Income Home Energy Assistance $146,680
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $122,903
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $93,034
93.767 Children's Health Insurance Program $84,593
93.645 Stephanie Tubbs Jones Child Welfare Services Program $77,727
93.268 Immunization Cooperative Agreements $75,723
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $67,734
93.217 Family Planning_services $67,532
93.994 Maternal and Child Health Services Block Grant to the States $63,026
97.067 Homeland Security Grant Program $60,000
21.016 Equitable Sharing $54,087
93.069 Public Health Emergency Preparedness $50,996
93.556 Marylee Allen Promoting Safe and Stable Families $37,838
20.513 Covid-19 Enhanced Mobility of Seniors and Individuals with Disabilities $35,019
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $29,523
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood - Administration $28,366
93.991 Preventive Health and Health Services Block Grant $26,811
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $22,500
93.558 Temporary Assistance for Needy Families $21,127
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood - Direct Benefit Payments $18,838
93.053 Nutrition Services Incentive Program $18,017
93.568 Low-Income Home Energy Assistance - Water Assistance Program - Administration $17,677
93.659 Adoption Assistance $14,493
16.738 Edward Byrne Memorial Justice Assistance Grant Program $11,428
20.106 Airport Improvement Program, Covid-19 Airports Program, and Infrastructure Investment and Jobs Act Programs $5,501
16.606 State Criminal Alien Assistance Program $5,036
16.922 Equitable Sharing Program $3,522
93.566 Refugee and Entrant Assistance_state/replacement Designee Administered Programs $3,050
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1,854
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $51
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $42