FAC Explorer

Finding 8556 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-16
Audit: 11552
Organization: Gaston County (NC)
Auditor: Martin Starnes & Associates CPAS P A

AI Summary

  • Core Issue: An unattended workstation was found logged into the state network, posing a risk of unauthorized access.
  • Impacted Requirements: This finding highlights a failure to follow the Division of Social Services Fiscal Manual regarding physical access control to state network terminals.
  • Recommended Follow-Up: Implement procedures for automatic logout of workstations and conduct random checks to ensure compliance when offices are unattended.

Finding Text

U.S. Department of Health and Human Services Passed through the N.C. Dept. of Health and Human Services Program Name: Medical Assistance Program AL# 93.778 Grant Number: XIX-MAP22 / XIX-MAP23 Program Name: Foster Care AL# 93.658 Grant Number: 2201NCFOST / 2301NCFOST Program Name: Adoption Assistance AL# 93.659 Grant Number: 2201NCADPT / 2301NCADPT Program Name: Child Support Enforcement AL# 93.563 Grant Number: 2201NCCES / 2301NCCES Significant Deficiency Finding 2023-003 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. 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. Name of Contact Person: Angela Karchmer, Social Services Director Views of Responsible Officials and Planned Corrective Actions: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 8545 2023-003
    Significant Deficiency
  • 8546 2023-001
    Material Weakness Repeat
  • 8547 2023-001
    Material Weakness Repeat
  • 8548 2023-001
    Material Weakness Repeat
  • 8549 2023-003
    Significant Deficiency
  • 8550 2023-002
    Significant Deficiency
  • 8551 2023-002
    Significant Deficiency
  • 8552 2023-002
    Significant Deficiency
  • 8553 2023-004
    Significant Deficiency
  • 8554 2023-003
    Significant Deficiency
  • 8555 2023-003
    Significant Deficiency
  • 584987 2023-003
    Significant Deficiency
  • 584988 2023-001
    Material Weakness Repeat
  • 584989 2023-001
    Material Weakness Repeat
  • 584990 2023-001
    Material Weakness Repeat
  • 584991 2023-003
    Significant Deficiency
  • 584992 2023-002
    Significant Deficiency
  • 584993 2023-002
    Significant Deficiency
  • 584994 2023-002
    Significant Deficiency
  • 584995 2023-004
    Significant Deficiency
  • 584996 2023-003
    Significant Deficiency
  • 584997 2023-003
    Significant Deficiency
  • 584998 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19-Coronavirus State and Local Fiscal Recovery Funds $10.56M
93.778 Medical Assistance Program $6.05M
93.563 Child Support Enforcement $2.50M
10.561 State Administratvie Matching Grants for the Supplemental Nutrition Assistance Program $2.25M
93.658 Foster Care_title IV-E $2.00M
21.023 Covid-19-Emergency Rental Assistance Program $1.98M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children: Administration $1.01M
16.710 Public Safety Partnership and Community Policing Grants $542,669
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $416,403
10.561 State Administratvie Matching Grants for the Supplemental Nutrition Assistance Program Arpa $415,677
93.498 Covid-19-Provider Relief Fund $396,967
84.287 Twenty-First Century Community Learning Centers $394,499
93.568 Covid-19-Low-Income Home Energy Assistance $393,560
93.659 Adoption Assistance $331,032
20.509 Formula Grants for Rural Areas and Tribal Transit Program $299,647
17.278 Wia Dislocated Worker Formula Grants $272,854
17.259 Wia Youth Activities $224,846
14.239 Home Investment Partnerships Program $188,217
93.268 Covid-19-Immunization Cooperative Agreements $165,602
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $157,651
93.767 Children's Health Insurance Program $134,985
93.217 Family Planning_services $127,409
93.070 Environmental Public Health and Emergency Response $124,079
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $112,515
16.922 Equitable Sharing Program $101,112
93.994 Maternal and Child Health Services Block Grant to the States $91,864
93.323 Covid-19-Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $90,801
93.747 Elder Abuse Prevention Interventions Program $81,986
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $78,398
93.052 National Family Caregiver Support, Title Iii, Part E $74,899
93.268 Immunization Cooperative Agreements $73,985
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $71,585
93.645 Stephanie Tubbs Jones Child Welfare Services Program $71,555
21.016 Equitable Sharing $60,000
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $59,041
93.667 Social Services Block Grant $57,691
93.053 Nutrition Services Incentive Program $57,162
20.205 Highway Planning and Construction $55,736
93.069 Public Health Emergency Preparedness $54,815
16.606 State Criminal Alien Assistance Program $51,483
93.556 Promoting Safe and Stable Families $51,035
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $50,024
93.959 Covid-19-Block Grants for Prevention and Treatment of Substance Abuse $45,501
93.558 Temporary Assistance for Needy Families $44,013
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $33,401
16.582 Crime Victim Assistance/discretionary Grants $31,880
16.588 Violence Against Women Formula Grants $30,889
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $26,361
93.991 Preventive Health and Health Services Block Grant $25,626
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $24,050
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $22,504
97.042 Emergency Management Performance Grants $22,367
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $21,324
16.738 Edward Byrne Memorial Justice Assistance Grant Program $20,957
16.575 Crime Victim Assistance $17,612
45.310 Grants to States $16,980
93.940 Hiv Prevention Activities_health Department Based $16,333
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $15,202
93.747 Covid-19-Elder Abuse Prevention Interventions Program $15,150
93.045 Covid-19-Special Programs for the Aging_title Iii, Part C_nutrition Services $13,561
93.568 Low-Income Home Energy Assistance $10,400
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $7,650
93.889 National Bioterrorism Hospital Preparedness Program $7,267
16.838 Comprehensive Opioid Abuse Site-Based Program $6,745
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $2,735
17.207 Employment Service/wagner-Peyser Funded Activities $2,391
17.258 Wia Adult Program $1,000
93.566 Refugee and Entrant Assistance_state Administered Programs $620
93.669 Child Abuse and Neglect State Grants $506
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $100