Finding 1204817 (2025-005)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 396458
Organization: Urshan College (MO)

AI Summary

  • Core Issue: The University’s Written Information Security Program (WISP) does not meet the minimum requirements of the Gramm-Leach-Bliley Act, lacking key elements like secure disposal of customer information.
  • Impacted Requirements: Compliance with GLBA mandates for information security oversight and risk assessment procedures, as well as internal controls under 2 CFR 200.303.
  • Recommended Follow-up: The University should review GLBA requirements and update the WISP to include all necessary components, ensuring formal review and approval processes are in place.

Finding Text

2025-005 Special Tests and Provisions Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing No. 84.063, 84.268 Federal Award Identification Number and Year: P063P248567 – 2025, P268K258567 – 2025, P268K256514 - 2025 Award Periods: July 1, 2024 through June 30, 2025 Type of Finding:  Significant Deficiency in Internal Control Over Compliance  Other Matters Criteria or specific requirement: The Gramm-Leach-Bliley Act (GLBA) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). The regulation states that the college must designate a qualified individual responsible for overseeing and implementing your information security program and enforcing your information security program. (16 CFR 314.4(a)). The entity shall have a Written Information Security Program (WISP) that outlines the design and implementation of the risk assessment procedures. (16 CFR 314.4(b)). 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) including: Assess apps developed by the institution. In addition, the written security program provides for the institution to regularly test or otherwise monitor the effectiveness of the safeguards it has implemented (16 CFR 314.4(d)). Per 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University has a Written Information Security Program; however, the University did not meet the minimum requirements stated in the Gramm-Leach-Bliley Act. Additionally, we were unable to observe evidence that the WISP was formally reviewed and approved. Questioned Costs: None Context: The WISP was missing the element discussing the secure disposal of customer information. Additionally, there was not an observable formal review or authorization.. Cause: The University did not have the appropriate resources and staffing in place to verify they were in compliance with all requirements. Effect: There is a risk the University’s information and systems could be vulnerable to attacks or intrusions, and these attacks may not be detected in a timely manner. Repeat findings: 2024-006 Recommendation: We recommend that the University review the GLBA requirements and ensure their WISP includes all required elements. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

2025-005 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend that the University review the GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has completed a comprehensive review and revision of its Written Information Security Program (WISP) to ensure alignment with all applicable requirements under the Gramm-Leach-Bliley Act (GLBA). While these updates were finalized after the end of FY25, the revised WISP now includes all required elements. The University has also received confirmation from the U.S. Department of Education’s Cybersecurity Compliance team that the updated program meets minimum GLBA compliance requirements. Moving forward, the University will maintain and periodically review its WISP to ensure ongoing compliance with federal standards. Name(s) of the contact person(s) responsible for corrective action: Dewayne Presson & Keith Braswell | Urshan IT Department Planned completion date for corrective action plan: 3/31/2026

Categories

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1204808 2025-003
    Material Weakness Repeat
  • 1204809 2025-004
    Material Weakness Repeat
  • 1204810 2025-005
    Material Weakness Repeat
  • 1204811 2025-006
    Material Weakness Repeat
  • 1204812 2025-007
    Material Weakness Repeat
  • 1204813 2025-008
    Material Weakness Repeat
  • 1204814 2025-009
    Material Weakness Repeat
  • 1204815 2025-003
    Material Weakness Repeat
  • 1204816 2025-004
    Material Weakness Repeat
  • 1204818 2025-006
    Material Weakness Repeat
  • 1204819 2025-007
    Material Weakness Repeat
  • 1204820 2025-008
    Material Weakness Repeat
  • 1204821 2025-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $1.75M
84.063 FEDERAL PELL GRANT PROGRAM $1.24M
64.028 POST-9/11 VETERANS EDUCATIONAL ASSISTANCE $64,921
64.117 SURVIVORS AND DEPENDENTS EDUCATIONAL ASSISTANCE $8,250