FAC Explorer

Audit 295826

FY End
2023-06-30
Total Expended
$8.84M
Findings
8
Programs
11
Organization: Community College of Beaver County (PA)
Year: 2023 Accepted: 2024-03-19
Auditor: Maher Duessel CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
381078 2023-003 Material Weakness - P
381079 2023-003 Material Weakness - P
381080 2023-003 Material Weakness - P
381081 2023-003 Material Weakness - P
957520 2023-003 Material Weakness - P
957521 2023-003 Material Weakness - P
957522 2023-003 Material Weakness - P
957523 2023-003 Material Weakness - P

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $3.03M Yes 1
84.063 Federal Pell Grant Program $1.89M Yes 1
11.307 Covid-19 Economic Adjustment Assistance $324,152 - 0
84.048 Career and Technical Education -- Basic Grants to States $263,666 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $155,335 - 0
64.028 Post-9/11 Veterans Educational Assistance $150,222 - 0
84.425 Covid-19 Education Stabilization Fund $72,573 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $46,005 Yes 1
17.245 Trade Adjustment Assistance $36,514 - 0
93.558 Temporary Assistance for Needy Families $10,381 - 0
84.033 Federal Work-Study Program $9,090 Yes 1

Contacts

Name Title Type
YG1WE9HVP8B7 Dennis Zeh Auditee
7244803361 Elizabeth E. Krisher Auditor
No contacts on file

Notes to SEFA

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. De Minimis Rate Used: N Rate Explanation: The College has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the Community College of Beaver County (College) under programs of the federal government for the year ended June 30, 2023. 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 or changes in net position of the College.
Title: Student Financial Assistance Loan Program 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. De Minimis Rate Used: N Rate Explanation: The College has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. During the year ended June 30, 2023, the College processed $3,031,528 of new loans under the Federal Direct Student Loans Program. New loans made during the fiscal year relating to these programs are considered current year expenditures in the Schedule. Since these programs are administered by outside financial institutions, Federal Direct Student Loans are not reflected within the financial statements of the College, as revenue and their subsequent expense. Funds are received by the College and recorded as payables until disbursed.

Finding Details

Finding 2023-003
Finding 2023-003: Student Financial Assistance Cluster Gramm-Leach-Bliley Act – Student Information Security Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance 16 CFR Part 314, institutions receiving Student Financial Assistance Cluster funding were required to be in compliance with the revised requirements of the Gramm-Leach-Bliley Act (GLBA) information safeguarding standards by June 9, 2023. Included in these standards is the institution’s requirement to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and includes the required elements included in 16 CFR 314.4. Condition: The internal control system to ensure that the program’s compliance with the requirements of the GLBA was not operating effectively. The College did not designate a Qualified Individual responsible for a written information security program, nor did it create such a program that addresses the six required minimum elements prior to June 9, 2023. Cause: Procedures were not in place to ensure the College was in compliance with the requirements of the GLBA. Effect: The College was not in compliance with the GLBA requirements for Student Financial Aid funds. Repeat Finding: This is not a repeat finding. Questioned costs: Unknown Recommendation: We recommend that the College designate a Qualified Individual responsible for implementing and monitoring all GLBA requirements, and ensure that the written information security program addressing all required minimum elements is created and implemented. View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Student Financial Assistance Cluster Gramm-Leach-Bliley Act – Student Information Security Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance 16 CFR Part 314, institutions receiving Student Financial Assistance Cluster funding were required to be in compliance with the revised requirements of the Gramm-Leach-Bliley Act (GLBA) information safeguarding standards by June 9, 2023. Included in these standards is the institution’s requirement to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and includes the required elements included in 16 CFR 314.4. Condition: The internal control system to ensure that the program’s compliance with the requirements of the GLBA was not operating effectively. The College did not designate a Qualified Individual responsible for a written information security program, nor did it create such a program that addresses the six required minimum elements prior to June 9, 2023. Cause: Procedures were not in place to ensure the College was in compliance with the requirements of the GLBA. Effect: The College was not in compliance with the GLBA requirements for Student Financial Aid funds. Repeat Finding: This is not a repeat finding. Questioned costs: Unknown Recommendation: We recommend that the College designate a Qualified Individual responsible for implementing and monitoring all GLBA requirements, and ensure that the written information security program addressing all required minimum elements is created and implemented. View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Student Financial Assistance Cluster Gramm-Leach-Bliley Act – Student Information Security Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance 16 CFR Part 314, institutions receiving Student Financial Assistance Cluster funding were required to be in compliance with the revised requirements of the Gramm-Leach-Bliley Act (GLBA) information safeguarding standards by June 9, 2023. Included in these standards is the institution’s requirement to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and includes the required elements included in 16 CFR 314.4. Condition: The internal control system to ensure that the program’s compliance with the requirements of the GLBA was not operating effectively. The College did not designate a Qualified Individual responsible for a written information security program, nor did it create such a program that addresses the six required minimum elements prior to June 9, 2023. Cause: Procedures were not in place to ensure the College was in compliance with the requirements of the GLBA. Effect: The College was not in compliance with the GLBA requirements for Student Financial Aid funds. Repeat Finding: This is not a repeat finding. Questioned costs: Unknown Recommendation: We recommend that the College designate a Qualified Individual responsible for implementing and monitoring all GLBA requirements, and ensure that the written information security program addressing all required minimum elements is created and implemented. View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Student Financial Assistance Cluster Gramm-Leach-Bliley Act – Student Information Security Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance 16 CFR Part 314, institutions receiving Student Financial Assistance Cluster funding were required to be in compliance with the revised requirements of the Gramm-Leach-Bliley Act (GLBA) information safeguarding standards by June 9, 2023. Included in these standards is the institution’s requirement to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and includes the required elements included in 16 CFR 314.4. Condition: The internal control system to ensure that the program’s compliance with the requirements of the GLBA was not operating effectively. The College did not designate a Qualified Individual responsible for a written information security program, nor did it create such a program that addresses the six required minimum elements prior to June 9, 2023. Cause: Procedures were not in place to ensure the College was in compliance with the requirements of the GLBA. Effect: The College was not in compliance with the GLBA requirements for Student Financial Aid funds. Repeat Finding: This is not a repeat finding. Questioned costs: Unknown Recommendation: We recommend that the College designate a Qualified Individual responsible for implementing and monitoring all GLBA requirements, and ensure that the written information security program addressing all required minimum elements is created and implemented. View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Student Financial Assistance Cluster Gramm-Leach-Bliley Act – Student Information Security Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance 16 CFR Part 314, institutions receiving Student Financial Assistance Cluster funding were required to be in compliance with the revised requirements of the Gramm-Leach-Bliley Act (GLBA) information safeguarding standards by June 9, 2023. Included in these standards is the institution’s requirement to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and includes the required elements included in 16 CFR 314.4. Condition: The internal control system to ensure that the program’s compliance with the requirements of the GLBA was not operating effectively. The College did not designate a Qualified Individual responsible for a written information security program, nor did it create such a program that addresses the six required minimum elements prior to June 9, 2023. Cause: Procedures were not in place to ensure the College was in compliance with the requirements of the GLBA. Effect: The College was not in compliance with the GLBA requirements for Student Financial Aid funds. Repeat Finding: This is not a repeat finding. Questioned costs: Unknown Recommendation: We recommend that the College designate a Qualified Individual responsible for implementing and monitoring all GLBA requirements, and ensure that the written information security program addressing all required minimum elements is created and implemented. View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Student Financial Assistance Cluster Gramm-Leach-Bliley Act – Student Information Security Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance 16 CFR Part 314, institutions receiving Student Financial Assistance Cluster funding were required to be in compliance with the revised requirements of the Gramm-Leach-Bliley Act (GLBA) information safeguarding standards by June 9, 2023. Included in these standards is the institution’s requirement to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and includes the required elements included in 16 CFR 314.4. Condition: The internal control system to ensure that the program’s compliance with the requirements of the GLBA was not operating effectively. The College did not designate a Qualified Individual responsible for a written information security program, nor did it create such a program that addresses the six required minimum elements prior to June 9, 2023. Cause: Procedures were not in place to ensure the College was in compliance with the requirements of the GLBA. Effect: The College was not in compliance with the GLBA requirements for Student Financial Aid funds. Repeat Finding: This is not a repeat finding. Questioned costs: Unknown Recommendation: We recommend that the College designate a Qualified Individual responsible for implementing and monitoring all GLBA requirements, and ensure that the written information security program addressing all required minimum elements is created and implemented. View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Student Financial Assistance Cluster Gramm-Leach-Bliley Act – Student Information Security Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance 16 CFR Part 314, institutions receiving Student Financial Assistance Cluster funding were required to be in compliance with the revised requirements of the Gramm-Leach-Bliley Act (GLBA) information safeguarding standards by June 9, 2023. Included in these standards is the institution’s requirement to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and includes the required elements included in 16 CFR 314.4. Condition: The internal control system to ensure that the program’s compliance with the requirements of the GLBA was not operating effectively. The College did not designate a Qualified Individual responsible for a written information security program, nor did it create such a program that addresses the six required minimum elements prior to June 9, 2023. Cause: Procedures were not in place to ensure the College was in compliance with the requirements of the GLBA. Effect: The College was not in compliance with the GLBA requirements for Student Financial Aid funds. Repeat Finding: This is not a repeat finding. Questioned costs: Unknown Recommendation: We recommend that the College designate a Qualified Individual responsible for implementing and monitoring all GLBA requirements, and ensure that the written information security program addressing all required minimum elements is created and implemented. View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Student Financial Assistance Cluster Gramm-Leach-Bliley Act – Student Information Security Federal Agency: U.S. Department of Education Program: Student Financial Assistance Cluster (84.007, 84.033, 84.063, 84.268) Criteria: In accordance 16 CFR Part 314, institutions receiving Student Financial Assistance Cluster funding were required to be in compliance with the revised requirements of the Gramm-Leach-Bliley Act (GLBA) information safeguarding standards by June 9, 2023. Included in these standards is the institution’s requirement to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and includes the required elements included in 16 CFR 314.4. Condition: The internal control system to ensure that the program’s compliance with the requirements of the GLBA was not operating effectively. The College did not designate a Qualified Individual responsible for a written information security program, nor did it create such a program that addresses the six required minimum elements prior to June 9, 2023. Cause: Procedures were not in place to ensure the College was in compliance with the requirements of the GLBA. Effect: The College was not in compliance with the GLBA requirements for Student Financial Aid funds. Repeat Finding: This is not a repeat finding. Questioned costs: Unknown Recommendation: We recommend that the College designate a Qualified Individual responsible for implementing and monitoring all GLBA requirements, and ensure that the written information security program addressing all required minimum elements is created and implemented. View of Responsible Officials and Planned Corrective Action: Management agrees, see separate Corrective Action Plan.