Finding 1175098 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-24
Audit: 388712
Organization: Loras College (IA)

AI Summary

  • Core Issue: The College lacks updated procedures for the Gramm-Leach-Bliley Act (GLBA) security policy, putting it at risk of noncompliance.
  • Impacted Requirements: GLBA mandates a comprehensive information security program that addresses specific elements, which are currently not fully implemented.
  • Recommended Follow-Up: Update the GLBA Security Policy to include all required elements, with completion expected by May 31, 2026.

Finding Text

Finding 2025-002: Significant Deficiency - Gramm-Leach-Bliley Act Security Policy Program: Student Financial Assistance Cluster Assistance Listing Number (ALN): Various Federal Agency: U.S. Department of Education Federal Award Identification Number: Various Federal Award Year: June 30, 2025 Criteria: The Gramm-Leach-Bliley Act (Pub. L. No. 106-102) (GLBA) requires institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). In 2021, the Federal Trade Commission issued final regulations that altered the current required elements of an information security program and added several new elements. Under the regulations, institutions are required to develop, implement and maintain a comprehensive information security program that is written in one or more readily accessible parts. The written information security program for institutions must address all elements that apply. The elements for the information security programs set forth in this section 16 CFR 314.4 are high-level principles that set forth basic issues the programs must address, and do not prescribe how they will be addressed. Condition/Context: The College did not have updated procedures and processes in place specific to certain required GLBA elements. The GLBA policy review and updates are still in process. Cause: The College noted that several items required are in process or only partially completed. Effect: Failure to comply with the requirements of GLBA standards puts the College out of compliance with requirements and potentially at risk of compromising consumer, nonpublic personal information. Questioned Costs: Not applicable. Recommendation: It is recommended that the College update its written GLBA Security Policy to address all the required elements. At a minimum, the University should address each of the required minimum elements noted in the GLBA regulations (16 CFR 314.4). Management's Response: The College agrees with the finding and noted that updates to the information technology and GLBA policies is in process and expected to be completed in the fiscal year ending May 31, 2026.

Corrective Action Plan

Loras College Corrective Action Plan For the year ended June 30, 2025 February 19, 2026 Finding 2025-002: Significant Deficiency – Gramm-Leach Bliley Act Security Policy Assistance Listing Number: Various Federal Agency: U.S. Department of Education Condition: The College did not have updated procedures and processes in place specific to certain required GLBA elements. The GLBA policy review and updates are still in process. Recommendation: It is recommended that the College update its written GLBA Security Policy to address all the required elements. At a minimum, the College should address each of the required minimum elements noted in the GLBA regulations (16 CFR 314.4). Corrective Action: Management is reviewing its written GLBA policy to ensure all elements of 16 CFR 314.4 are included. The new written policy will be implemented no later than May 31, 2026. Renate A. Root Treasurer 1450 Alta Vista St. Dubuque, IA 52001 563-588-7775

Categories

Significant Deficiency

Other Findings in this Audit

  • 1175087 2025-001
    Material Weakness Repeat
  • 1175088 2025-001
    Material Weakness Repeat
  • 1175089 2025-001
    Material Weakness Repeat
  • 1175090 2025-001
    Material Weakness Repeat
  • 1175091 2025-001
    Material Weakness Repeat
  • 1175092 2025-001
    Material Weakness Repeat
  • 1175093 2025-002
    Material Weakness Repeat
  • 1175094 2025-002
    Material Weakness Repeat
  • 1175095 2025-002
    Material Weakness Repeat
  • 1175096 2025-002
    Material Weakness Repeat
  • 1175097 2025-002
    Material Weakness Repeat
  • 1175099 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $5.71M
84.063 FEDERAL PELL GRANT PROGRAM $1.51M
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $614,610
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $196,904
84.033 FEDERAL WORK-STUDY PROGRAM $149,836
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $16,860