Audit 25565

FY End
2022-06-30
Total Expended
$8.66M
Findings
12
Programs
9
Organization: William Jewell College (MO)
Year: 2022 Accepted: 2023-03-28
Auditor: Forvis LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
36144 2022-004 Significant Deficiency - N
36145 2022-004 Significant Deficiency - N
36146 2022-004 Significant Deficiency - N
36147 2022-004 Significant Deficiency - N
36148 2022-004 Significant Deficiency - N
36149 2022-004 Significant Deficiency - N
612586 2022-004 Significant Deficiency - N
612587 2022-004 Significant Deficiency - N
612588 2022-004 Significant Deficiency - N
612589 2022-004 Significant Deficiency - N
612590 2022-004 Significant Deficiency - N
612591 2022-004 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $4.17M Yes 1
84.038 Federal Perkins Loan Program $1.53M Yes 1
84.063 Federal Pell Grant Program $1.05M Yes 1
84.425 Covid-19 Education Stabilization Fund - Student Aid $886,164 Yes 0
59.008 Disaster Assistance Loans $350,000 - 0
84.007 Federal Supplemental Educational Opportunity Grants $328,120 Yes 1
84.033 Federal Work-Study Program $161,035 Yes 1
93.364 Nursing Student Loans $121,258 Yes 1
47.074 Biological Sciences $55,614 - 0

Contacts

Name Title Type
LNKFR5REK2D5 Daniel Holt Auditee
8164157802 Allison Swaters Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The federal loan programs listed subsequently are administered directly by the College, and balances and transactions relating to these programs are included in the Colleges basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2022,consists of: FEDERAL PERKINS LOAN PROGRAM (84.038) - Balances outstanding at the end of the audit period were 976873. NURSING STUDENT LOANS (93.364) - Balances outstanding at the end of the audit period were 86607. DISASTER ASSISTANCE LOANS (59.008) - Balances outstanding at the end of the audit period were 499900.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the College under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the College, it is not intended to and does not present the financial position, changes in net assets or cash flows of the College.

Finding Details

2022-004 Student Financial Aid Cluster U.S. Department of Education Federal Direct Student loans 84.268, Federal Work-Study Program 84.033, Federal Perkins Loan Program 84.038, Federal Pell Grant Program 84.063, Federal Supplemental Educational Opportunities Grants 84.007, Nursing Student Loans 93.364 Award Year - Academic year 2021-2022 Criteria or Specific Requirement - The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers (16 CFR 313.3(k)(2)(vi)). Under 16 CFR 314, institutions are required to designate an employee or employees to coordinate the information security program, perform a risk assessment that addresses the three risk areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks. Condition - The College did not perform a risk assessment that addresses the areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks in fiscal year 2022. Questioned Costs - None noted. Context - Through inquiry with management, it was determined that the risk assessment was not performed in fiscal year 2022. Cause - There was employee turnover in the Student Financial Aid department and in the Finance department and the risk assessment was not performed as the department was not fully staffed. Effect - Risk assessment and documentation of safeguards for identified risks was not performed. Identification as a repeat finding, if applicable - Not applicable. Recommendation - We recommend that management take necessary steps to ensure compliance with Gramm-Leach-Bliley Act requirements. View of Responsible Official and Planned Corrective Actions ? Management agrees with the stated finding and has implemented a corrective action plan.
2022-004 Student Financial Aid Cluster U.S. Department of Education Federal Direct Student loans 84.268, Federal Work-Study Program 84.033, Federal Perkins Loan Program 84.038, Federal Pell Grant Program 84.063, Federal Supplemental Educational Opportunities Grants 84.007, Nursing Student Loans 93.364 Award Year - Academic year 2021-2022 Criteria or Specific Requirement - The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers (16 CFR 313.3(k)(2)(vi)). Under 16 CFR 314, institutions are required to designate an employee or employees to coordinate the information security program, perform a risk assessment that addresses the three risk areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks. Condition - The College did not perform a risk assessment that addresses the areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks in fiscal year 2022. Questioned Costs - None noted. Context - Through inquiry with management, it was determined that the risk assessment was not performed in fiscal year 2022. Cause - There was employee turnover in the Student Financial Aid department and in the Finance department and the risk assessment was not performed as the department was not fully staffed. Effect - Risk assessment and documentation of safeguards for identified risks was not performed. Identification as a repeat finding, if applicable - Not applicable. Recommendation - We recommend that management take necessary steps to ensure compliance with Gramm-Leach-Bliley Act requirements. View of Responsible Official and Planned Corrective Actions ? Management agrees with the stated finding and has implemented a corrective action plan.
2022-004 Student Financial Aid Cluster U.S. Department of Education Federal Direct Student loans 84.268, Federal Work-Study Program 84.033, Federal Perkins Loan Program 84.038, Federal Pell Grant Program 84.063, Federal Supplemental Educational Opportunities Grants 84.007, Nursing Student Loans 93.364 Award Year - Academic year 2021-2022 Criteria or Specific Requirement - The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers (16 CFR 313.3(k)(2)(vi)). Under 16 CFR 314, institutions are required to designate an employee or employees to coordinate the information security program, perform a risk assessment that addresses the three risk areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks. Condition - The College did not perform a risk assessment that addresses the areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks in fiscal year 2022. Questioned Costs - None noted. Context - Through inquiry with management, it was determined that the risk assessment was not performed in fiscal year 2022. Cause - There was employee turnover in the Student Financial Aid department and in the Finance department and the risk assessment was not performed as the department was not fully staffed. Effect - Risk assessment and documentation of safeguards for identified risks was not performed. Identification as a repeat finding, if applicable - Not applicable. Recommendation - We recommend that management take necessary steps to ensure compliance with Gramm-Leach-Bliley Act requirements. View of Responsible Official and Planned Corrective Actions ? Management agrees with the stated finding and has implemented a corrective action plan.
2022-004 Student Financial Aid Cluster U.S. Department of Education Federal Direct Student loans 84.268, Federal Work-Study Program 84.033, Federal Perkins Loan Program 84.038, Federal Pell Grant Program 84.063, Federal Supplemental Educational Opportunities Grants 84.007, Nursing Student Loans 93.364 Award Year - Academic year 2021-2022 Criteria or Specific Requirement - The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers (16 CFR 313.3(k)(2)(vi)). Under 16 CFR 314, institutions are required to designate an employee or employees to coordinate the information security program, perform a risk assessment that addresses the three risk areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks. Condition - The College did not perform a risk assessment that addresses the areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks in fiscal year 2022. Questioned Costs - None noted. Context - Through inquiry with management, it was determined that the risk assessment was not performed in fiscal year 2022. Cause - There was employee turnover in the Student Financial Aid department and in the Finance department and the risk assessment was not performed as the department was not fully staffed. Effect - Risk assessment and documentation of safeguards for identified risks was not performed. Identification as a repeat finding, if applicable - Not applicable. Recommendation - We recommend that management take necessary steps to ensure compliance with Gramm-Leach-Bliley Act requirements. View of Responsible Official and Planned Corrective Actions ? Management agrees with the stated finding and has implemented a corrective action plan.
2022-004 Student Financial Aid Cluster U.S. Department of Education Federal Direct Student loans 84.268, Federal Work-Study Program 84.033, Federal Perkins Loan Program 84.038, Federal Pell Grant Program 84.063, Federal Supplemental Educational Opportunities Grants 84.007, Nursing Student Loans 93.364 Award Year - Academic year 2021-2022 Criteria or Specific Requirement - The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers (16 CFR 313.3(k)(2)(vi)). Under 16 CFR 314, institutions are required to designate an employee or employees to coordinate the information security program, perform a risk assessment that addresses the three risk areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks. Condition - The College did not perform a risk assessment that addresses the areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks in fiscal year 2022. Questioned Costs - None noted. Context - Through inquiry with management, it was determined that the risk assessment was not performed in fiscal year 2022. Cause - There was employee turnover in the Student Financial Aid department and in the Finance department and the risk assessment was not performed as the department was not fully staffed. Effect - Risk assessment and documentation of safeguards for identified risks was not performed. Identification as a repeat finding, if applicable - Not applicable. Recommendation - We recommend that management take necessary steps to ensure compliance with Gramm-Leach-Bliley Act requirements. View of Responsible Official and Planned Corrective Actions ? Management agrees with the stated finding and has implemented a corrective action plan.
2022-004 Student Financial Aid Cluster U.S. Department of Education Federal Direct Student loans 84.268, Federal Work-Study Program 84.033, Federal Perkins Loan Program 84.038, Federal Pell Grant Program 84.063, Federal Supplemental Educational Opportunities Grants 84.007, Nursing Student Loans 93.364 Award Year - Academic year 2021-2022 Criteria or Specific Requirement - The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers (16 CFR 313.3(k)(2)(vi)). Under 16 CFR 314, institutions are required to designate an employee or employees to coordinate the information security program, perform a risk assessment that addresses the three risk areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks. Condition - The College did not perform a risk assessment that addresses the areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks in fiscal year 2022. Questioned Costs - None noted. Context - Through inquiry with management, it was determined that the risk assessment was not performed in fiscal year 2022. Cause - There was employee turnover in the Student Financial Aid department and in the Finance department and the risk assessment was not performed as the department was not fully staffed. Effect - Risk assessment and documentation of safeguards for identified risks was not performed. Identification as a repeat finding, if applicable - Not applicable. Recommendation - We recommend that management take necessary steps to ensure compliance with Gramm-Leach-Bliley Act requirements. View of Responsible Official and Planned Corrective Actions ? Management agrees with the stated finding and has implemented a corrective action plan.
2022-004 Student Financial Aid Cluster U.S. Department of Education Federal Direct Student loans 84.268, Federal Work-Study Program 84.033, Federal Perkins Loan Program 84.038, Federal Pell Grant Program 84.063, Federal Supplemental Educational Opportunities Grants 84.007, Nursing Student Loans 93.364 Award Year - Academic year 2021-2022 Criteria or Specific Requirement - The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers (16 CFR 313.3(k)(2)(vi)). Under 16 CFR 314, institutions are required to designate an employee or employees to coordinate the information security program, perform a risk assessment that addresses the three risk areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks. Condition - The College did not perform a risk assessment that addresses the areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks in fiscal year 2022. Questioned Costs - None noted. Context - Through inquiry with management, it was determined that the risk assessment was not performed in fiscal year 2022. Cause - There was employee turnover in the Student Financial Aid department and in the Finance department and the risk assessment was not performed as the department was not fully staffed. Effect - Risk assessment and documentation of safeguards for identified risks was not performed. Identification as a repeat finding, if applicable - Not applicable. Recommendation - We recommend that management take necessary steps to ensure compliance with Gramm-Leach-Bliley Act requirements. View of Responsible Official and Planned Corrective Actions ? Management agrees with the stated finding and has implemented a corrective action plan.
2022-004 Student Financial Aid Cluster U.S. Department of Education Federal Direct Student loans 84.268, Federal Work-Study Program 84.033, Federal Perkins Loan Program 84.038, Federal Pell Grant Program 84.063, Federal Supplemental Educational Opportunities Grants 84.007, Nursing Student Loans 93.364 Award Year - Academic year 2021-2022 Criteria or Specific Requirement - The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers (16 CFR 313.3(k)(2)(vi)). Under 16 CFR 314, institutions are required to designate an employee or employees to coordinate the information security program, perform a risk assessment that addresses the three risk areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks. Condition - The College did not perform a risk assessment that addresses the areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks in fiscal year 2022. Questioned Costs - None noted. Context - Through inquiry with management, it was determined that the risk assessment was not performed in fiscal year 2022. Cause - There was employee turnover in the Student Financial Aid department and in the Finance department and the risk assessment was not performed as the department was not fully staffed. Effect - Risk assessment and documentation of safeguards for identified risks was not performed. Identification as a repeat finding, if applicable - Not applicable. Recommendation - We recommend that management take necessary steps to ensure compliance with Gramm-Leach-Bliley Act requirements. View of Responsible Official and Planned Corrective Actions ? Management agrees with the stated finding and has implemented a corrective action plan.
2022-004 Student Financial Aid Cluster U.S. Department of Education Federal Direct Student loans 84.268, Federal Work-Study Program 84.033, Federal Perkins Loan Program 84.038, Federal Pell Grant Program 84.063, Federal Supplemental Educational Opportunities Grants 84.007, Nursing Student Loans 93.364 Award Year - Academic year 2021-2022 Criteria or Specific Requirement - The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers (16 CFR 313.3(k)(2)(vi)). Under 16 CFR 314, institutions are required to designate an employee or employees to coordinate the information security program, perform a risk assessment that addresses the three risk areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks. Condition - The College did not perform a risk assessment that addresses the areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks in fiscal year 2022. Questioned Costs - None noted. Context - Through inquiry with management, it was determined that the risk assessment was not performed in fiscal year 2022. Cause - There was employee turnover in the Student Financial Aid department and in the Finance department and the risk assessment was not performed as the department was not fully staffed. Effect - Risk assessment and documentation of safeguards for identified risks was not performed. Identification as a repeat finding, if applicable - Not applicable. Recommendation - We recommend that management take necessary steps to ensure compliance with Gramm-Leach-Bliley Act requirements. View of Responsible Official and Planned Corrective Actions ? Management agrees with the stated finding and has implemented a corrective action plan.
2022-004 Student Financial Aid Cluster U.S. Department of Education Federal Direct Student loans 84.268, Federal Work-Study Program 84.033, Federal Perkins Loan Program 84.038, Federal Pell Grant Program 84.063, Federal Supplemental Educational Opportunities Grants 84.007, Nursing Student Loans 93.364 Award Year - Academic year 2021-2022 Criteria or Specific Requirement - The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers (16 CFR 313.3(k)(2)(vi)). Under 16 CFR 314, institutions are required to designate an employee or employees to coordinate the information security program, perform a risk assessment that addresses the three risk areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks. Condition - The College did not perform a risk assessment that addresses the areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks in fiscal year 2022. Questioned Costs - None noted. Context - Through inquiry with management, it was determined that the risk assessment was not performed in fiscal year 2022. Cause - There was employee turnover in the Student Financial Aid department and in the Finance department and the risk assessment was not performed as the department was not fully staffed. Effect - Risk assessment and documentation of safeguards for identified risks was not performed. Identification as a repeat finding, if applicable - Not applicable. Recommendation - We recommend that management take necessary steps to ensure compliance with Gramm-Leach-Bliley Act requirements. View of Responsible Official and Planned Corrective Actions ? Management agrees with the stated finding and has implemented a corrective action plan.
2022-004 Student Financial Aid Cluster U.S. Department of Education Federal Direct Student loans 84.268, Federal Work-Study Program 84.033, Federal Perkins Loan Program 84.038, Federal Pell Grant Program 84.063, Federal Supplemental Educational Opportunities Grants 84.007, Nursing Student Loans 93.364 Award Year - Academic year 2021-2022 Criteria or Specific Requirement - The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers (16 CFR 313.3(k)(2)(vi)). Under 16 CFR 314, institutions are required to designate an employee or employees to coordinate the information security program, perform a risk assessment that addresses the three risk areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks. Condition - The College did not perform a risk assessment that addresses the areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks in fiscal year 2022. Questioned Costs - None noted. Context - Through inquiry with management, it was determined that the risk assessment was not performed in fiscal year 2022. Cause - There was employee turnover in the Student Financial Aid department and in the Finance department and the risk assessment was not performed as the department was not fully staffed. Effect - Risk assessment and documentation of safeguards for identified risks was not performed. Identification as a repeat finding, if applicable - Not applicable. Recommendation - We recommend that management take necessary steps to ensure compliance with Gramm-Leach-Bliley Act requirements. View of Responsible Official and Planned Corrective Actions ? Management agrees with the stated finding and has implemented a corrective action plan.
2022-004 Student Financial Aid Cluster U.S. Department of Education Federal Direct Student loans 84.268, Federal Work-Study Program 84.033, Federal Perkins Loan Program 84.038, Federal Pell Grant Program 84.063, Federal Supplemental Educational Opportunities Grants 84.007, Nursing Student Loans 93.364 Award Year - Academic year 2021-2022 Criteria or Specific Requirement - The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The Federal Trade Commission considers Title IV-eligible institutions that participate in Title IV Educational Assistance Programs as ?financial institutions? and subject to the Gramm-Leach-Bliley Act because they appear to be significantly engaged in wiring funds to consumers (16 CFR 313.3(k)(2)(vi)). Under 16 CFR 314, institutions are required to designate an employee or employees to coordinate the information security program, perform a risk assessment that addresses the three risk areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks. Condition - The College did not perform a risk assessment that addresses the areas noted in 16 CFR 314.4 (b) and document safeguards for identified risks in fiscal year 2022. Questioned Costs - None noted. Context - Through inquiry with management, it was determined that the risk assessment was not performed in fiscal year 2022. Cause - There was employee turnover in the Student Financial Aid department and in the Finance department and the risk assessment was not performed as the department was not fully staffed. Effect - Risk assessment and documentation of safeguards for identified risks was not performed. Identification as a repeat finding, if applicable - Not applicable. Recommendation - We recommend that management take necessary steps to ensure compliance with Gramm-Leach-Bliley Act requirements. View of Responsible Official and Planned Corrective Actions ? Management agrees with the stated finding and has implemented a corrective action plan.