Finding 10322 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-26

AI Summary

  • Core Issue: The District lacks a comprehensive written security program to protect sensitive student financial aid information, as required by the Gramm-Leach-Bliley Act.
  • Impacted Requirements: Compliance with the Gramm-Leach-Bliley Act and 2 CFR 200.303, which mandate effective internal controls over federal awards.
  • Recommended Follow-Up: The District should prioritize updating its written security program to meet all compliance standards and safeguard student data.

Finding Text

2023 – 001 Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007 (Federal Supplemental Educational Opportunity Grants Program), 84.033 (Federal Work Study Program), 84.063 (Federal Pell Grant Program), 84.268 (Federal Direct Student Loans Program) Federal Award Identification Number and Year: N/A; 2022-2023 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance; Other Matters Criteria or specific requirement: The Gramm-Leach-Bliley Act (Public Law 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 (16 CFR 313.3(k)(2)(vi)). The Code of Federal Regulations 2 CFR 200.303 requires the District to establish and maintain effective internal controls over Federal awards. Condition: During our testing of the District’s information technology, we noted the District did not maintain a comprehensive written security program that included the minimum required elements. Questioned costs: None Context: Under an institution’s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. Cause: The District has continued to make progress in updating the District’s written security program to become in compliance with all requirements; however, due to capacity and demands on the information technology individuals, this is still a work in process. Effect: The student personal information could be vulnerable. Repeat finding: No Recommendation: We recommend the District work to update the written security program to ensure compliance with all the standards. Views of responsible officials: The College meets or exceeds the system and data security requirements as stipulated in the GLBA and best industry practice and standards for IT system security. There are no identified weaknesses or concerns for the security of College data. Formal documentation of procedures and process are in place and being formalized by the Institution and the College will be in compliance with the requirement for formal written standards going forward.

Corrective Action Plan

The College meets or exceeds the system and data security requirements as stipulated in the GLBA and best industry practice and standards for IT system security. There are no identified weaknesses or concerns for the security of College data. Formal documentation of procedures and process are in place and being formalized by the Institution and the College will be in compliance with the requirement for formal written standards going forward.

Categories

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 10323 2023-001
    Significant Deficiency
  • 10324 2023-001
    Significant Deficiency
  • 10325 2023-001
    Significant Deficiency
  • 10326 2023-002
    Material Weakness
  • 586764 2023-001
    Significant Deficiency
  • 586765 2023-001
    Significant Deficiency
  • 586766 2023-001
    Significant Deficiency
  • 586767 2023-001
    Significant Deficiency
  • 586768 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $6.46M
84.268 Federal Direct Student Loans $3.13M
11.300 Investments for Public Works and Economic Development Facilities $2.41M
84.425 Education Stabilization Fund $1.23M
11.307 Economic Adjustment Assistance $897,151
84.031 Higher Education_institutional Aid $610,908
84.042 Trio_student Support Services $425,524
84.048 Career and Technical Education -- Basic Grants to States $406,764
84.047 Trio_upward Bound $289,967
84.215 Fund for the Improvement of Education $270,999
84.044 Trio_talent Search $250,327
84.007 Federal Supplemental Educational Opportunity Grants $243,720
84.002 Adult Education - Basic Grants to States $220,119
21.027 Coronavirus State and Local Fiscal Recovery Funds $220,000
17.268 H-1b Job Training Grants $93,000
93.575 Child Care and Development Block Grant $82,812
17.258 Wia Adult Program $78,162
84.033 Federal Work-Study Program $56,130
84.116 Fund for the Improvement of Postsecondary Education $55,758
10.558 Child and Adult Care Food Program $48,758
10.902 Soil and Water Conservation $30,088
20.205 Highway Planning and Construction $26,102
17.259 Wia Youth Activities $10,946