Finding 1137274 (2024-003)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-05-19

AI Summary

  • Core Issue: The College has significant deficiencies in internal controls related to compliance with the Gramm-Leach-Bliley Act (GLBA), risking student personal information security.
  • Impacted Requirements: Compliance with GLBA mandates protecting sensitive data and explaining information-sharing practices is not being met.
  • Recommended Follow-Up: Review and implement GLBA guidelines to enhance data protection and ensure compliance with federal requirements.

Finding Text

2024 – 003 Federal Agency: Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Numbers: 84.063, 84.007, and 84.033 Federal Award Identification Number and Year: P268K231902, P063P231902, P007A232974, grants were awarded within the 2022-23 and 2023-24 award years. Award Period: September 1, 2023, through August 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: The Gramm-Leach-Bliley Act (GLBA) (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). Condition: 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. Questioned costs: None Context: During our audit procedures, it was noted that the College did not fully comply with the GLBA guidelines such as no formal review of access controls, no evidence of periodic inventory of data, no process to evaluate network changes, and no modification of the written information security program (WISP) based on a penetration test or cyber incidents. Cause: The College policies and procedures did not comply with the Gramm-Leach-Bliley Act (GLBA) guidelines as noted above. Effect: The student personal information could be vulnerable. Repeat Finding: No Recommendation: We recommend reviewing and implementing GLBA guidelines in order to explain the College’s information-sharing practices to their customers and to safeguard sensitive data, including student financial information. Views of Responsible Officials: Management agrees with the finding and has developed a plan to correct the finding.

Categories

Student Financial Aid Significant Deficiency Equipment & Real Property Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 560832 2024-003
    Significant Deficiency
  • 560833 2024-003
    Significant Deficiency
  • 560834 2024-001
    Significant Deficiency
  • 560835 2024-002
    Significant Deficiency
  • 560836 2024-003
    Significant Deficiency
  • 560837 2024-001
    Significant Deficiency
  • 560838 2024-002
    Significant Deficiency
  • 1137275 2024-003
    Significant Deficiency
  • 1137276 2024-001
    Significant Deficiency
  • 1137277 2024-002
    Significant Deficiency
  • 1137278 2024-003
    Significant Deficiency
  • 1137279 2024-001
    Significant Deficiency
  • 1137280 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $24.53M
84.268 Federal Direct Student Loans $7.13M
84.007 Federal Supplemental Educational Opportunity Grants $771,983
84.042 Trio Student Support Services $318,821
84.033 Federal Work-Study Program $278,686
47.046 Stem Education (formerly Education and Human Resources) $275,638
84.425 Education Stabilization Fund $117,968
84.335 Child Care Access Means Parents in School $100,265
17.289 Community Project Funding/congressionally Directed Spending $88,083
47.050 Geosciences $31,064
84.048 Career and Technical Education -- Basic Grants to States $26,352
93.859 Biomedical Research and Research Training $20,364
47.076 Stem Education (formerly Education and Human Resources) $279