Audit 335626

FY End
2024-06-30
Total Expended
$29.43M
Findings
16
Programs
32
Year: 2024 Accepted: 2025-01-03

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
517598 2024-001 Significant Deficiency - N
517599 2024-002 Significant Deficiency - N
517600 2024-001 Significant Deficiency - N
517601 2024-002 Significant Deficiency - N
517602 2024-001 Significant Deficiency - N
517603 2024-002 Significant Deficiency - N
517604 2024-001 Significant Deficiency - N
517605 2024-002 Significant Deficiency - N
1094040 2024-001 Significant Deficiency - N
1094041 2024-002 Significant Deficiency - N
1094042 2024-001 Significant Deficiency - N
1094043 2024-002 Significant Deficiency - N
1094044 2024-001 Significant Deficiency - N
1094045 2024-002 Significant Deficiency - N
1094046 2024-001 Significant Deficiency - N
1094047 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $13.51M - 0
84.268 Federal Direct Student Loans $1.81M Yes 2
84.063 Federal Pell Grant Program $1.25M Yes 2
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $928,440 Yes 0
84.126A Rehabilitation Services Vocational Rehabilitation Grants $483,596 - 0
17.259 Wioa Youth Activities - It Pre-Apprenticship Program $394,526 Yes 0
17.258 Wioa Adult Program - PA Careerlink $344,756 Yes 0
16.812 Second Chance Act Reentry Initiative $341,871 - 0
17.278 Wioa Dislocated Worker Formula Grants - PA Careerlink $269,724 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $244,842 - 0
17.270 Reentry Employment Opportunities - Oic Soar 4 Rp-3 $220,470 - 0
17.268 Rapid It Training and Employment Intiative $198,962 - 0
17.270 Reentry Employment Opportunities - Strive International $187,446 - 0
17.289 U.s. Department of Labor Employment & Training Administration - Otc Customized Training $115,354 - 0
17.258 Wioa Adult Program - Edu Connect $95,911 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $87,526 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $84,362 - 0
17.289 U.s. Department of Labor Employment & Training Administration - Center for Healthcare Career $64,587 - 0
17.289 U.s. Department of Labor Employment & Training Administration - Otc Trades Day $63,330 - 0
17.285 Registered Apprenticeship Apprenticeship Building America $60,838 - 0
17.258 Wioa Adult Program - Rsa $60,005 Yes 0
64.027 Post 9/11 - Financial Assistance $56,087 - 0
17.278 Wioa Dislocated Worker Formula Grants - Rsa $46,946 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $37,413 Yes 2
17.289 U.s. Department of Labor Employment & Training Administration - Project Wow $32,771 - 0
17.259 Wioa Youth Activities - PA Careerlink $31,142 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $29,001 - 0
17.289 U.s. Department of Labor Employment & Training Administration - Residential $28,754 - 0
17.289 U.s. Department of Labor Employment & Training Administration - Project Wow - Other $11,045 - 0
17.270 Reentry Employment Opportunities - Oic Soar 5 Pathways Home $9,458 - 0
84.033 Federal Work-Study Program $8,599 Yes 2
17.259 Wioa Youth Activities - Rsa $5,420 Yes 0

Contacts

Name Title Type
ZLMFS3959KT3 Salvatore Dolce Auditee
2158541800 William Loughery Auditor
No contacts on file

Notes to SEFA

Title: Indirect Cost Rate Accounting Policies: General Information The accompanying schedule of expenditures of federal, state, and city awards (the Schedule) includes the federal award activity of the Agency under programs of the federal government for the year ended June 30, 2024. 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 Agency, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Agency. Basis of Accounting 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. The amounts reported in this Schedule as expenditures may differ from certain financial reports submitted to funding agencies because those reports may be submitted on either a cash or modified accrual basis of accounting. Expenditures of federal, state, and city awards are reported on the consolidated statement of activities as operating expenses. In certain programs, the expenditures reported in the basic financial statements differ from the expenditures reported in the Schedule because other program expenditures may exceed contract budget limitations, and are therefore not included as expenditures of federal, state, and city awards. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the de minimis cost rate when allocating indirect costs to programs. The Agency was eligible to use a federally approved indirect cost rate allowed under the Uniform Guidance of 15.66%.
Title: Student Financial Aid Expenditure Accounting Policies: General Information The accompanying schedule of expenditures of federal, state, and city awards (the Schedule) includes the federal award activity of the Agency under programs of the federal government for the year ended June 30, 2024. 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 Agency, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Agency. Basis of Accounting 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. The amounts reported in this Schedule as expenditures may differ from certain financial reports submitted to funding agencies because those reports may be submitted on either a cash or modified accrual basis of accounting. Expenditures of federal, state, and city awards are reported on the consolidated statement of activities as operating expenses. In certain programs, the expenditures reported in the basic financial statements differ from the expenditures reported in the Schedule because other program expenditures may exceed contract budget limitations, and are therefore not included as expenditures of federal, state, and city awards. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the de minimis cost rate when allocating indirect costs to programs. Expenditures recorded under U.S. Department of Education Student Financial Aid Programs include grants made during the fiscal year pertaining to prior award years.
Title: Pass-Through of Federal, State and City Awards Accounting Policies: General Information The accompanying schedule of expenditures of federal, state, and city awards (the Schedule) includes the federal award activity of the Agency under programs of the federal government for the year ended June 30, 2024. 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 Agency, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Agency. Basis of Accounting 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. The amounts reported in this Schedule as expenditures may differ from certain financial reports submitted to funding agencies because those reports may be submitted on either a cash or modified accrual basis of accounting. Expenditures of federal, state, and city awards are reported on the consolidated statement of activities as operating expenses. In certain programs, the expenditures reported in the basic financial statements differ from the expenditures reported in the Schedule because other program expenditures may exceed contract budget limitations, and are therefore not included as expenditures of federal, state, and city awards. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the de minimis cost rate when allocating indirect costs to programs. The following schedule summarizes the Agency's pass-through of federal, state, and awards to the program providers for the year ended June 30, 2024 Federal State City Provider Name Awards Awards Awards Total Asian Americans United $ - $ 9,103 $ 2,275 $ 11,378 Beyond Bars - 1,817 455 2,272 Building 21 - 29,772 7,443 37,215 Building on Opportunity for Sound Training (B.O.O.S.T. CDC) - 7,609 1,902 9,511 Caring People Alliance - 11,647 2,912 14,559 Catholic Social Services 21,687 - - 21,687 Cora Services, Inc. - 4,348 1,089 5,437 Federation of Neighborhood Centers 36,989 - - 36,989 Guilding Stars and Anthony C. Richardson Lee Foundation 40,161 - - 40,161 Harlem Lacrosse - Philadelphia 20,452 - - 20,452 Heights Philadelphia - 105,332 26,833 132,165 Kensington Soccer Club - 5,021 1,255 6,276 Pennsylvania School for the Deaf - 9,463 2,366 11,829 Philadelphia Academies, Inc. (PAI) - 13,304 3,326 16,630 Rock to the Future 18,704 - - 18,704 Sunrise of Philadelphia - 25,005 6,251 31,256 The Niche Clinic 32,742 - - 32,742 The U School - 6,897 1,724 8,621 Urban Affairs Coalition - 51,983 12,996 64,979 Vestedin - 10,936 2,734 13,670 YOACAP/Urban Affairs Coalition 6,135 - - 6,135 Zhang Sah Martial Arts & Learning Ctr. - DBA Gold Medal Karate, Inc. 55,279 - - 55,279 Total Provider Payments $ 232,149 $ 292,237 $ 73,561 $ 597,947

Finding Details

2024-001 Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Uniform Guidance Requirement: Special Tests Criteria: According to U.S. Department of Education (ED) regulations, all schools participating or approved to participate in Federal Student Aid programs must have an arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through a roster file. Schools are required to report enrollment status at both the school and program levels. They must report changes in a student’s enrollment status, the effective date of the status, and an anticipated completion date. An academic program is defined by the combination of the school’s Office of Postsecondary Education Identification (OPEID) number, the program’s Classification of Instructional Program (CIP) code, credential level, and published program length. The Department of Education requires the University to report changes in enrollment status and specify the date that these changes occurred (34 CFR 685.309). Changes in enrollment status must be reported within 30 days. However, if a roster file is expected within 60 days, this date may be provided on that roster file. ED requires institutions to report changes in enrollment status within the determined time frame of 30 or 60 days (34 CFR 682.610). Condition: Certain students’ enrollment information was not reported accurately or timely to the NSLDS. Questioned Costs: None Context: During our testing we noted that in our sample of 11 students, 1 was not reported to NSLDS. Cause: The unreported student appeared on an SSCR Error Report (Error Code 75) but was not reported due to the unresolved error. Effect: Incorrect reporting to the NSLDS can lead to errors in determining the start of students' grace periods. Repeat Finding: No Recommendation: We recommend the College to review its procedures for transmitting accurate information to the NSLDS. Furthermore, we suggest that the College establish a process to enhance oversight of the submissions completed by the third-party servicer. Views of Responsible Officers and Corrective Action Plan: Please refer to JEVS Human Services and Affiliates’ Corrective Action Plan
2024-002 Federal Agency: U.S. Department of Education (ED) Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Uniform Guidance Requirement: Gramm-Leach Bliley Act (GLBA) Criteria: The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) (GLBA) 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)). Institutions agree to comply with GLBA in their Program Participation Agreement with ED. Institutions must protect student financial aid information, with particular attention to information provided to institutions by ED or otherwise obtained in support of the administration of the Federal student financial aid programs (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)). Condition: During the audit, we noted JEVS Human Services has gaps within their written information security program and policies when compared to the Safeguards Rule. Questioned Costs: None Context: The GLBA Safeguard rules requires an organization to document the following within their written information security plan: (1) how the institution regularly tests or otherwise monitors the effectiveness of the safeguards it has implemented, (2) Provides for the implementation of policies and procedures to ensure that personnel are able to enact the information security program, and (3) Addresses how the institution will oversee its information system service providers. While evidence of these three safeguards' occurrence was provided to us during the audit, they were not documented within the written information security plan as required by GLBA. Cause: The Agency does have policies and controls that address potential risks; however, the risk assessment was not documented. Effect: Failure to comply with the GLBA standards puts the Agency at risk of compromising student personal information. Repeat Finding: No Recommendation: We recommend management continue to evaluate its written information security plan and establish the required documentation in accordance with GLBA safeguard rules. Views of Responsible Officers and Corrective Action Plan: Please refer to JEVS Human Services and Affiliates’ Corrective Action Plan
2024-001 Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Uniform Guidance Requirement: Special Tests Criteria: According to U.S. Department of Education (ED) regulations, all schools participating or approved to participate in Federal Student Aid programs must have an arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through a roster file. Schools are required to report enrollment status at both the school and program levels. They must report changes in a student’s enrollment status, the effective date of the status, and an anticipated completion date. An academic program is defined by the combination of the school’s Office of Postsecondary Education Identification (OPEID) number, the program’s Classification of Instructional Program (CIP) code, credential level, and published program length. The Department of Education requires the University to report changes in enrollment status and specify the date that these changes occurred (34 CFR 685.309). Changes in enrollment status must be reported within 30 days. However, if a roster file is expected within 60 days, this date may be provided on that roster file. ED requires institutions to report changes in enrollment status within the determined time frame of 30 or 60 days (34 CFR 682.610). Condition: Certain students’ enrollment information was not reported accurately or timely to the NSLDS. Questioned Costs: None Context: During our testing we noted that in our sample of 11 students, 1 was not reported to NSLDS. Cause: The unreported student appeared on an SSCR Error Report (Error Code 75) but was not reported due to the unresolved error. Effect: Incorrect reporting to the NSLDS can lead to errors in determining the start of students' grace periods. Repeat Finding: No Recommendation: We recommend the College to review its procedures for transmitting accurate information to the NSLDS. Furthermore, we suggest that the College establish a process to enhance oversight of the submissions completed by the third-party servicer. Views of Responsible Officers and Corrective Action Plan: Please refer to JEVS Human Services and Affiliates’ Corrective Action Plan
2024-002 Federal Agency: U.S. Department of Education (ED) Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Uniform Guidance Requirement: Gramm-Leach Bliley Act (GLBA) Criteria: The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) (GLBA) 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)). Institutions agree to comply with GLBA in their Program Participation Agreement with ED. Institutions must protect student financial aid information, with particular attention to information provided to institutions by ED or otherwise obtained in support of the administration of the Federal student financial aid programs (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)). Condition: During the audit, we noted JEVS Human Services has gaps within their written information security program and policies when compared to the Safeguards Rule. Questioned Costs: None Context: The GLBA Safeguard rules requires an organization to document the following within their written information security plan: (1) how the institution regularly tests or otherwise monitors the effectiveness of the safeguards it has implemented, (2) Provides for the implementation of policies and procedures to ensure that personnel are able to enact the information security program, and (3) Addresses how the institution will oversee its information system service providers. While evidence of these three safeguards' occurrence was provided to us during the audit, they were not documented within the written information security plan as required by GLBA. Cause: The Agency does have policies and controls that address potential risks; however, the risk assessment was not documented. Effect: Failure to comply with the GLBA standards puts the Agency at risk of compromising student personal information. Repeat Finding: No Recommendation: We recommend management continue to evaluate its written information security plan and establish the required documentation in accordance with GLBA safeguard rules. Views of Responsible Officers and Corrective Action Plan: Please refer to JEVS Human Services and Affiliates’ Corrective Action Plan
2024-001 Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Uniform Guidance Requirement: Special Tests Criteria: According to U.S. Department of Education (ED) regulations, all schools participating or approved to participate in Federal Student Aid programs must have an arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through a roster file. Schools are required to report enrollment status at both the school and program levels. They must report changes in a student’s enrollment status, the effective date of the status, and an anticipated completion date. An academic program is defined by the combination of the school’s Office of Postsecondary Education Identification (OPEID) number, the program’s Classification of Instructional Program (CIP) code, credential level, and published program length. The Department of Education requires the University to report changes in enrollment status and specify the date that these changes occurred (34 CFR 685.309). Changes in enrollment status must be reported within 30 days. However, if a roster file is expected within 60 days, this date may be provided on that roster file. ED requires institutions to report changes in enrollment status within the determined time frame of 30 or 60 days (34 CFR 682.610). Condition: Certain students’ enrollment information was not reported accurately or timely to the NSLDS. Questioned Costs: None Context: During our testing we noted that in our sample of 11 students, 1 was not reported to NSLDS. Cause: The unreported student appeared on an SSCR Error Report (Error Code 75) but was not reported due to the unresolved error. Effect: Incorrect reporting to the NSLDS can lead to errors in determining the start of students' grace periods. Repeat Finding: No Recommendation: We recommend the College to review its procedures for transmitting accurate information to the NSLDS. Furthermore, we suggest that the College establish a process to enhance oversight of the submissions completed by the third-party servicer. Views of Responsible Officers and Corrective Action Plan: Please refer to JEVS Human Services and Affiliates’ Corrective Action Plan
2024-002 Federal Agency: U.S. Department of Education (ED) Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Uniform Guidance Requirement: Gramm-Leach Bliley Act (GLBA) Criteria: The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) (GLBA) 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)). Institutions agree to comply with GLBA in their Program Participation Agreement with ED. Institutions must protect student financial aid information, with particular attention to information provided to institutions by ED or otherwise obtained in support of the administration of the Federal student financial aid programs (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)). Condition: During the audit, we noted JEVS Human Services has gaps within their written information security program and policies when compared to the Safeguards Rule. Questioned Costs: None Context: The GLBA Safeguard rules requires an organization to document the following within their written information security plan: (1) how the institution regularly tests or otherwise monitors the effectiveness of the safeguards it has implemented, (2) Provides for the implementation of policies and procedures to ensure that personnel are able to enact the information security program, and (3) Addresses how the institution will oversee its information system service providers. While evidence of these three safeguards' occurrence was provided to us during the audit, they were not documented within the written information security plan as required by GLBA. Cause: The Agency does have policies and controls that address potential risks; however, the risk assessment was not documented. Effect: Failure to comply with the GLBA standards puts the Agency at risk of compromising student personal information. Repeat Finding: No Recommendation: We recommend management continue to evaluate its written information security plan and establish the required documentation in accordance with GLBA safeguard rules. Views of Responsible Officers and Corrective Action Plan: Please refer to JEVS Human Services and Affiliates’ Corrective Action Plan
2024-001 Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Uniform Guidance Requirement: Special Tests Criteria: According to U.S. Department of Education (ED) regulations, all schools participating or approved to participate in Federal Student Aid programs must have an arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through a roster file. Schools are required to report enrollment status at both the school and program levels. They must report changes in a student’s enrollment status, the effective date of the status, and an anticipated completion date. An academic program is defined by the combination of the school’s Office of Postsecondary Education Identification (OPEID) number, the program’s Classification of Instructional Program (CIP) code, credential level, and published program length. The Department of Education requires the University to report changes in enrollment status and specify the date that these changes occurred (34 CFR 685.309). Changes in enrollment status must be reported within 30 days. However, if a roster file is expected within 60 days, this date may be provided on that roster file. ED requires institutions to report changes in enrollment status within the determined time frame of 30 or 60 days (34 CFR 682.610). Condition: Certain students’ enrollment information was not reported accurately or timely to the NSLDS. Questioned Costs: None Context: During our testing we noted that in our sample of 11 students, 1 was not reported to NSLDS. Cause: The unreported student appeared on an SSCR Error Report (Error Code 75) but was not reported due to the unresolved error. Effect: Incorrect reporting to the NSLDS can lead to errors in determining the start of students' grace periods. Repeat Finding: No Recommendation: We recommend the College to review its procedures for transmitting accurate information to the NSLDS. Furthermore, we suggest that the College establish a process to enhance oversight of the submissions completed by the third-party servicer. Views of Responsible Officers and Corrective Action Plan: Please refer to JEVS Human Services and Affiliates’ Corrective Action Plan
2024-002 Federal Agency: U.S. Department of Education (ED) Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Uniform Guidance Requirement: Gramm-Leach Bliley Act (GLBA) Criteria: The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) (GLBA) 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)). Institutions agree to comply with GLBA in their Program Participation Agreement with ED. Institutions must protect student financial aid information, with particular attention to information provided to institutions by ED or otherwise obtained in support of the administration of the Federal student financial aid programs (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)). Condition: During the audit, we noted JEVS Human Services has gaps within their written information security program and policies when compared to the Safeguards Rule. Questioned Costs: None Context: The GLBA Safeguard rules requires an organization to document the following within their written information security plan: (1) how the institution regularly tests or otherwise monitors the effectiveness of the safeguards it has implemented, (2) Provides for the implementation of policies and procedures to ensure that personnel are able to enact the information security program, and (3) Addresses how the institution will oversee its information system service providers. While evidence of these three safeguards' occurrence was provided to us during the audit, they were not documented within the written information security plan as required by GLBA. Cause: The Agency does have policies and controls that address potential risks; however, the risk assessment was not documented. Effect: Failure to comply with the GLBA standards puts the Agency at risk of compromising student personal information. Repeat Finding: No Recommendation: We recommend management continue to evaluate its written information security plan and establish the required documentation in accordance with GLBA safeguard rules. Views of Responsible Officers and Corrective Action Plan: Please refer to JEVS Human Services and Affiliates’ Corrective Action Plan
2024-001 Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Uniform Guidance Requirement: Special Tests Criteria: According to U.S. Department of Education (ED) regulations, all schools participating or approved to participate in Federal Student Aid programs must have an arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through a roster file. Schools are required to report enrollment status at both the school and program levels. They must report changes in a student’s enrollment status, the effective date of the status, and an anticipated completion date. An academic program is defined by the combination of the school’s Office of Postsecondary Education Identification (OPEID) number, the program’s Classification of Instructional Program (CIP) code, credential level, and published program length. The Department of Education requires the University to report changes in enrollment status and specify the date that these changes occurred (34 CFR 685.309). Changes in enrollment status must be reported within 30 days. However, if a roster file is expected within 60 days, this date may be provided on that roster file. ED requires institutions to report changes in enrollment status within the determined time frame of 30 or 60 days (34 CFR 682.610). Condition: Certain students’ enrollment information was not reported accurately or timely to the NSLDS. Questioned Costs: None Context: During our testing we noted that in our sample of 11 students, 1 was not reported to NSLDS. Cause: The unreported student appeared on an SSCR Error Report (Error Code 75) but was not reported due to the unresolved error. Effect: Incorrect reporting to the NSLDS can lead to errors in determining the start of students' grace periods. Repeat Finding: No Recommendation: We recommend the College to review its procedures for transmitting accurate information to the NSLDS. Furthermore, we suggest that the College establish a process to enhance oversight of the submissions completed by the third-party servicer. Views of Responsible Officers and Corrective Action Plan: Please refer to JEVS Human Services and Affiliates’ Corrective Action Plan
2024-002 Federal Agency: U.S. Department of Education (ED) Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Uniform Guidance Requirement: Gramm-Leach Bliley Act (GLBA) Criteria: The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) (GLBA) 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)). Institutions agree to comply with GLBA in their Program Participation Agreement with ED. Institutions must protect student financial aid information, with particular attention to information provided to institutions by ED or otherwise obtained in support of the administration of the Federal student financial aid programs (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)). Condition: During the audit, we noted JEVS Human Services has gaps within their written information security program and policies when compared to the Safeguards Rule. Questioned Costs: None Context: The GLBA Safeguard rules requires an organization to document the following within their written information security plan: (1) how the institution regularly tests or otherwise monitors the effectiveness of the safeguards it has implemented, (2) Provides for the implementation of policies and procedures to ensure that personnel are able to enact the information security program, and (3) Addresses how the institution will oversee its information system service providers. While evidence of these three safeguards' occurrence was provided to us during the audit, they were not documented within the written information security plan as required by GLBA. Cause: The Agency does have policies and controls that address potential risks; however, the risk assessment was not documented. Effect: Failure to comply with the GLBA standards puts the Agency at risk of compromising student personal information. Repeat Finding: No Recommendation: We recommend management continue to evaluate its written information security plan and establish the required documentation in accordance with GLBA safeguard rules. Views of Responsible Officers and Corrective Action Plan: Please refer to JEVS Human Services and Affiliates’ Corrective Action Plan
2024-001 Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Uniform Guidance Requirement: Special Tests Criteria: According to U.S. Department of Education (ED) regulations, all schools participating or approved to participate in Federal Student Aid programs must have an arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through a roster file. Schools are required to report enrollment status at both the school and program levels. They must report changes in a student’s enrollment status, the effective date of the status, and an anticipated completion date. An academic program is defined by the combination of the school’s Office of Postsecondary Education Identification (OPEID) number, the program’s Classification of Instructional Program (CIP) code, credential level, and published program length. The Department of Education requires the University to report changes in enrollment status and specify the date that these changes occurred (34 CFR 685.309). Changes in enrollment status must be reported within 30 days. However, if a roster file is expected within 60 days, this date may be provided on that roster file. ED requires institutions to report changes in enrollment status within the determined time frame of 30 or 60 days (34 CFR 682.610). Condition: Certain students’ enrollment information was not reported accurately or timely to the NSLDS. Questioned Costs: None Context: During our testing we noted that in our sample of 11 students, 1 was not reported to NSLDS. Cause: The unreported student appeared on an SSCR Error Report (Error Code 75) but was not reported due to the unresolved error. Effect: Incorrect reporting to the NSLDS can lead to errors in determining the start of students' grace periods. Repeat Finding: No Recommendation: We recommend the College to review its procedures for transmitting accurate information to the NSLDS. Furthermore, we suggest that the College establish a process to enhance oversight of the submissions completed by the third-party servicer. Views of Responsible Officers and Corrective Action Plan: Please refer to JEVS Human Services and Affiliates’ Corrective Action Plan
2024-002 Federal Agency: U.S. Department of Education (ED) Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Uniform Guidance Requirement: Gramm-Leach Bliley Act (GLBA) Criteria: The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) (GLBA) 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)). Institutions agree to comply with GLBA in their Program Participation Agreement with ED. Institutions must protect student financial aid information, with particular attention to information provided to institutions by ED or otherwise obtained in support of the administration of the Federal student financial aid programs (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)). Condition: During the audit, we noted JEVS Human Services has gaps within their written information security program and policies when compared to the Safeguards Rule. Questioned Costs: None Context: The GLBA Safeguard rules requires an organization to document the following within their written information security plan: (1) how the institution regularly tests or otherwise monitors the effectiveness of the safeguards it has implemented, (2) Provides for the implementation of policies and procedures to ensure that personnel are able to enact the information security program, and (3) Addresses how the institution will oversee its information system service providers. While evidence of these three safeguards' occurrence was provided to us during the audit, they were not documented within the written information security plan as required by GLBA. Cause: The Agency does have policies and controls that address potential risks; however, the risk assessment was not documented. Effect: Failure to comply with the GLBA standards puts the Agency at risk of compromising student personal information. Repeat Finding: No Recommendation: We recommend management continue to evaluate its written information security plan and establish the required documentation in accordance with GLBA safeguard rules. Views of Responsible Officers and Corrective Action Plan: Please refer to JEVS Human Services and Affiliates’ Corrective Action Plan
2024-001 Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Uniform Guidance Requirement: Special Tests Criteria: According to U.S. Department of Education (ED) regulations, all schools participating or approved to participate in Federal Student Aid programs must have an arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through a roster file. Schools are required to report enrollment status at both the school and program levels. They must report changes in a student’s enrollment status, the effective date of the status, and an anticipated completion date. An academic program is defined by the combination of the school’s Office of Postsecondary Education Identification (OPEID) number, the program’s Classification of Instructional Program (CIP) code, credential level, and published program length. The Department of Education requires the University to report changes in enrollment status and specify the date that these changes occurred (34 CFR 685.309). Changes in enrollment status must be reported within 30 days. However, if a roster file is expected within 60 days, this date may be provided on that roster file. ED requires institutions to report changes in enrollment status within the determined time frame of 30 or 60 days (34 CFR 682.610). Condition: Certain students’ enrollment information was not reported accurately or timely to the NSLDS. Questioned Costs: None Context: During our testing we noted that in our sample of 11 students, 1 was not reported to NSLDS. Cause: The unreported student appeared on an SSCR Error Report (Error Code 75) but was not reported due to the unresolved error. Effect: Incorrect reporting to the NSLDS can lead to errors in determining the start of students' grace periods. Repeat Finding: No Recommendation: We recommend the College to review its procedures for transmitting accurate information to the NSLDS. Furthermore, we suggest that the College establish a process to enhance oversight of the submissions completed by the third-party servicer. Views of Responsible Officers and Corrective Action Plan: Please refer to JEVS Human Services and Affiliates’ Corrective Action Plan
2024-002 Federal Agency: U.S. Department of Education (ED) Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Uniform Guidance Requirement: Gramm-Leach Bliley Act (GLBA) Criteria: The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) (GLBA) 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)). Institutions agree to comply with GLBA in their Program Participation Agreement with ED. Institutions must protect student financial aid information, with particular attention to information provided to institutions by ED or otherwise obtained in support of the administration of the Federal student financial aid programs (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)). Condition: During the audit, we noted JEVS Human Services has gaps within their written information security program and policies when compared to the Safeguards Rule. Questioned Costs: None Context: The GLBA Safeguard rules requires an organization to document the following within their written information security plan: (1) how the institution regularly tests or otherwise monitors the effectiveness of the safeguards it has implemented, (2) Provides for the implementation of policies and procedures to ensure that personnel are able to enact the information security program, and (3) Addresses how the institution will oversee its information system service providers. While evidence of these three safeguards' occurrence was provided to us during the audit, they were not documented within the written information security plan as required by GLBA. Cause: The Agency does have policies and controls that address potential risks; however, the risk assessment was not documented. Effect: Failure to comply with the GLBA standards puts the Agency at risk of compromising student personal information. Repeat Finding: No Recommendation: We recommend management continue to evaluate its written information security plan and establish the required documentation in accordance with GLBA safeguard rules. Views of Responsible Officers and Corrective Action Plan: Please refer to JEVS Human Services and Affiliates’ Corrective Action Plan
2024-001 Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Uniform Guidance Requirement: Special Tests Criteria: According to U.S. Department of Education (ED) regulations, all schools participating or approved to participate in Federal Student Aid programs must have an arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through a roster file. Schools are required to report enrollment status at both the school and program levels. They must report changes in a student’s enrollment status, the effective date of the status, and an anticipated completion date. An academic program is defined by the combination of the school’s Office of Postsecondary Education Identification (OPEID) number, the program’s Classification of Instructional Program (CIP) code, credential level, and published program length. The Department of Education requires the University to report changes in enrollment status and specify the date that these changes occurred (34 CFR 685.309). Changes in enrollment status must be reported within 30 days. However, if a roster file is expected within 60 days, this date may be provided on that roster file. ED requires institutions to report changes in enrollment status within the determined time frame of 30 or 60 days (34 CFR 682.610). Condition: Certain students’ enrollment information was not reported accurately or timely to the NSLDS. Questioned Costs: None Context: During our testing we noted that in our sample of 11 students, 1 was not reported to NSLDS. Cause: The unreported student appeared on an SSCR Error Report (Error Code 75) but was not reported due to the unresolved error. Effect: Incorrect reporting to the NSLDS can lead to errors in determining the start of students' grace periods. Repeat Finding: No Recommendation: We recommend the College to review its procedures for transmitting accurate information to the NSLDS. Furthermore, we suggest that the College establish a process to enhance oversight of the submissions completed by the third-party servicer. Views of Responsible Officers and Corrective Action Plan: Please refer to JEVS Human Services and Affiliates’ Corrective Action Plan
2024-002 Federal Agency: U.S. Department of Education (ED) Federal Program Name: Student Financial Aid Cluster Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Uniform Guidance Requirement: Gramm-Leach Bliley Act (GLBA) Criteria: The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) (GLBA) 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)). Institutions agree to comply with GLBA in their Program Participation Agreement with ED. Institutions must protect student financial aid information, with particular attention to information provided to institutions by ED or otherwise obtained in support of the administration of the Federal student financial aid programs (16 CFR 314.3; HEA 483(a)(3)(E) and HEA 485B(d)(2)). Condition: During the audit, we noted JEVS Human Services has gaps within their written information security program and policies when compared to the Safeguards Rule. Questioned Costs: None Context: The GLBA Safeguard rules requires an organization to document the following within their written information security plan: (1) how the institution regularly tests or otherwise monitors the effectiveness of the safeguards it has implemented, (2) Provides for the implementation of policies and procedures to ensure that personnel are able to enact the information security program, and (3) Addresses how the institution will oversee its information system service providers. While evidence of these three safeguards' occurrence was provided to us during the audit, they were not documented within the written information security plan as required by GLBA. Cause: The Agency does have policies and controls that address potential risks; however, the risk assessment was not documented. Effect: Failure to comply with the GLBA standards puts the Agency at risk of compromising student personal information. Repeat Finding: No Recommendation: We recommend management continue to evaluate its written information security plan and establish the required documentation in accordance with GLBA safeguard rules. Views of Responsible Officers and Corrective Action Plan: Please refer to JEVS Human Services and Affiliates’ Corrective Action Plan