2013-COH - Single Audit of Federal Financial Assistance Programs

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County of Hawaii State of Hawaii Schedule of Findings and Questioned Costs Year Ended June 30, 2013 Section IV — Status of Prior Year Findings and Questioned Costs Financial Statement Findings Finding No. 2012-01: Information Technology (Significant Deficiency) During our prior audits, we performed IT general controls reviews of the following systems operated by the County and the Department: Count • Windows Domain • Eden • Integrated Assessment System • Revenue Collection Department • Windows Domain • Select Financial System • Public Utility Billing System • ARB N_Sight Mobile System Our review resulted in several IT control deficiencies over physical and logical security and change management. Status Partially resolved. In fiscal year 2013, the County and the Department took the following actions to address the control deficiencies listed above: • The County installed software designed to monitor its systems for unauthorized activity and was in the process of testing the software at June 30, 2013. • The County implemented a software program to generate reports for user access reviews of the Windows domain and was developing a process to distribute the reports for review at June 30, 2013. • The Department implemented formal backup and restore policies for the Public Utility Billing System. • The Department moved the Public Utility Billing System to a physically secure server room. • The Department performed a terminated user access review for the Select Financial System and the Public Utility Billing System. The remaining IT control deficiencies have not been resolved; however, the County and the Department are in the process of developing policies and procedures to address them. As the unresolved deficiencies are reported in current year Finding 2013-001, this finding will not carry forward. 24