Finding 1094208 (2024-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-01-06
Audit: 335890
Organization: Johnson University (TN)

AI Summary

  • Core Issue: The University’s GLBA Policy is incomplete and not effectively administered, failing to meet all requirements outlined in 16 CFR 314.4.
  • Impacted Requirements: Key elements such as risk assessment, access controls, data inventory, and secure disposal of customer information are inadequately addressed or missing.
  • Recommended Follow-Up: Ensure all policy gaps are filled by December 31, 2024, and conduct regular evaluations of the information security program to maintain compliance.

Finding Text

2024-001 Significant Deficiency: Gramm-Leach-Bliley Act (GLBA) (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) (Repeat Finding: 2023-001) Criteria: In accordance with 16 CFR 314.4, a University shall develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and contains administrative, technical, and physical safeguards that are appropriate to your size and complexity, the nature and scope of your activities, and the sensitivity of any customer information at issue and must contain all of the elements that are further described in 16 CFR 314.4. Statement of Condition: During the audit, it was noted that the University’s Gramm-Leach-Bliley Act Policy did not fully address all of the requirements as described by 16 CFR 314.4. In addition, the application of the comprehensive information security program was not effectively administered by the University during the 2024 year. An updated policy was put into place in July 2024, which addressed several of the deficiencies noted in the existing policy, but not all. The seven required elements for the GLBA policy are as follows, along with the status within each of the University’s policies in place during the year: 1. The policy designates a qualified individual responsible for overseeing and implementing the institution’s information security program and enforcing the information security program in compliance. Both the existing policy and the newly implemented sufficiently address this attribute. Luke Edwards, IT director, and Tim Fisher, IT Systems Analyst, work together to oversee the information security program and implementation of additional facets. 2. The policy provides for the information security program to be based on a risk assessment that identifies reasonably foreseeable internal and external risks to the security, confidentiality, and integrity of customer information (as the term customer information applies to the institution) that could result in the unauthorized disclosure, misuse, alteration, destruction, or other compromise of such information, and assesses the sufficiency of any safeguards in place to control these risks. This attribute was addressed in the existing policy but was not considered to be sufficient; the newly implemented policy does sufficiently address this requirement. Additional risk assessments are planned to be performed every 2 years to reexamine reasonably foreseeable risks and to account for changes in cybersecurity controls. The next risk assessment shall be completed by December 31, 2025. 3. The policy provides for the design and implementation of safeguards to control the risks the institution identifies through its risk assessment (16 CFR 314.4(c)). At a minimum, the institution’s written information security program must address the implementation of the minimum safeguards identified in 16 CFR 314.4(c)(1) through (8), which are detailed as follows: 3.1. Implement and periodically review access controls. This attribute was not addressed in the existing policy; the newly implemented policy does address this requirement, instituting a continuous monitoring process undertaken at periodic intervals. The University has contracted with a new software to assist with this, which is expected to be live by December 31, 2024. 3.2. Conduct a periodic inventory of data, noting where it is collected, stored or transmitted. Both the existing policy and the newly implemented policy are silent on this requirement. Resolution to this matter is expected to be addressed and incorporated into the policy by December 31, 2024. 3.3. Encrypt customer information on the institution’s system and when it is in transit. This attribute was not addressed in the existing policy; the newly implemented policy does address this requirement. The University has had encryption in transit for several years but has not had encryption at rest. In October 2023, the University purchased licenses to enable encryption at rest and most virtual machines containing sensitive data were fully encrypted by April 30, 2024. The remaining virtual machines are planned to be encrypted by December 31, 2024. 3.4. Assess applications developed by the institution. Both the existing policy and the newly implemented policy are silent on this requirement. However, the University does not develop in-house applications for transmitting, accessing, or storing customer information. 3.5. Implement multi-factor authentication for anyone accessing customer information on the institution’s system. Both the existing policy and the newly implemented policy are silent on this requirement. However, the University utilizes multi-factor authentication on all connections to the server where student information system is accessed, as well as administrative and financial applications. 3.6. Dispose of customer information securely. Both the existing policy and the newly implemented policy are silent on this requirement. Evaluation of organizational data retention policies for effectiveness is ongoing and expected to be completed by December 31, 2024. Future evaluations for the effectiveness of data retention policies will take place every other year in a joint venture with the Finance and IT Departments. 3.7. Anticipate and evaluate changes to the information system or network. This attribute was not addressed in the existing policy; the newly implemented policy does address this requirement. Official policies should be in place by December 31, 2024. 3.8. Maintain a log of authorized users’ activity and keep an eye out for unauthorized access. Both the existing policy and the newly implemented policy are silent on this requirement. Office 365 user logging has been in place; sign-ins to on-premises resources was implemented in March 2024. IT has processes in place for addressing suspicious activity. 4. The policy provides for the institution to regularly test or otherwise monitor the effectiveness of the safeguards it has implemented. This attribute was addressed in the existing policy but was not considered to be sufficient; the newly implemented policy does sufficiently address this requirement. 5. The policy provides for the implementation of policies and procedures to ensure that personnel are able to enact the information security program. Both the existing policy and the newly implemented sufficiently address this attribute. Software has been purchased and implemented for continuous monitoring of vulnerabilities within organizational software. 6. The policy addresses how the institution will oversee its information system service providers. This attribute was addressed in the existing policy but was not considered to be sufficient; the newly implemented policy does sufficiently address this requirement. Collection of SOC2 security reports from vendors that have access to systems with student information is in progress. The collection and analysis of these reports is expected to be completed by December 31, 2024. Review of these reports is planned to be conducted annually, with requests for updated security reports every 3 years. 7. The policy provides for the evaluation and adjustment of its information security program in light of the results of the required testing and monitoring; any material changes to its operations or business arrangements; the results of the required risk assessments; or any other circumstances that it knows or has reason to know may have a material impact the institution’s information security program. Both the existing policy and the newly implemented sufficiently address this attribute. Status reports regarding facets of the information security policy are provided to senior leadership team members and to the board at least annually at their regularly scheduled meetings. Questioned Costs: Such information is not applicable for this finding since it is nonmonetary in nature. Perspective Information: The 2024 audit included testing of the University’s Gramm-Leach-Bliley Act Policy as outlined in Part 5 of the Compliance Supplement including the application of this program for the year. Cause and Effect: During the current year, the responsible parties began putting procedures into place and drafted an updated policy to ensure deficiencies in the information security policy are addressed. As this process requires the coordination of multiple individuals, software systems, and approvals, the updates were unable to be completed by June 30, 2024. Recommendation: The University should continue to update their Gramm-Leach-Bliley Act Policy to be in accordance with the requirements and put in place effective controls and practices to ensure the policy is monitored in a way to ensure it is administered effectively and timely. View of Responsible Officials: The Johnson University IT Department has consistently worked to improve compliance with GLBA regulations since July 2023. The leadership of Johnson University has taken a proactive and measured approach to GLBA compliance that ensures a balance between reaching compliance quickly and reaching compliance with long-term strategic planning. This has led to a GLBA implementation that will take 2 or more years but will set up the university for long-term excellence in compliance and security. The University understands the importance of GLBA requirements and is committed to ensuring student data is protected from all foreseeable threats. It will continue to iterate on its GLBA corrective action plan to ensure proper compliance for long-term security.

Categories

Subrecipient Monitoring Procurement, Suspension & Debarment Student Financial Aid Significant Deficiency

Other Findings in this Audit

  • 517765 2024-002
    Significant Deficiency
  • 517766 2024-001
    Significant Deficiency Repeat
  • 517767 2024-002
    Significant Deficiency
  • 517768 2024-003
    Significant Deficiency
  • 517769 2024-004
    Significant Deficiency Repeat
  • 517770 2024-004
    Significant Deficiency Repeat
  • 1094207 2024-002
    Significant Deficiency
  • 1094209 2024-002
    Significant Deficiency
  • 1094210 2024-003
    Significant Deficiency
  • 1094211 2024-004
    Significant Deficiency Repeat
  • 1094212 2024-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $4.87M
84.063 Federal Pell Grant Program $1.76M
84.033 Federal Work-Study Program $168,019
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $154,181
84.007 Federal Supplemental Educational Opportunity Grants $73,540