Finding 1227341 (2025-005)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-08-19
Audit: 409430
Organization: Wittenberg University (OH)
Auditor: RSM US LLP

AI Summary

  • Core Issue: The institution has not fully implemented or documented required controls under the GLBA Safeguards Rule, risking unauthorized access to sensitive customer data.
  • Impacted Requirements: Key safeguards such as data encryption, periodic data inventories, and effective risk assessment implementation were not adequately addressed.
  • Recommended Follow-Up: The University should assess and enhance its processes and controls to ensure full compliance with GLBA requirements.

Finding Text

Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063, 84.033, 84.038, 84.007, 84.268, 84.379 Federal Agency: Department of Education (DOE) Federal Award Numbers: P063P242023, P033A243392, Unknown, P007A243392, P268K252023, P379T0972023; Award Year: 2025 Criteria: Under the GLBA Safeguards Rule, entities serving in the capacity of financial institutions must develop, implement, and maintain a comprehensive information security program that includes administrative, technical, and physical safeguards. Condition: The institution has not fully implemented or documented controls as required by the GLBA. Specifically, based on testing we noted that: • Customer data is not encrypted • Periodic inventories of data were not performed for the period 7/1/2024-3/1/2025 • While an annual risk assessment was performed, which included required elements, many of those elements were not found to be satisfactorily implemented for all or part of the year. Cause: The institution did not have adequate internal controls or monitoring procedures in place to ensure compliance with the GLBA Act. Effect: Failure to implement and enforce access controls increases the risk of unauthorized access to sensitive customer data, potentially leading to data breaches, regulatory penalties, and reputational harm. Questioned Costs: None reported Context: Controls did not operate properly for the University to comply with requirements of the GLBA Act. Repeat Finding: Yes Recommendations: We recommend that the University evaluate its processes and controls to ensure all requirements of GLBA are monitored and addressed. Views of Responsible Officials: Management agrees with the finding. See management's corrective action plan.

Corrective Action Plan

Condition Summary: Customer data was not encrypted, periodic data inventories were not performed for a portion of the year, and elements of the annual risk assessment were not satisfactorily implemented. Management Response / Corrective Action Plan: Management concurs with this finding. The absence of adequate internal controls and monitoring procedures left gaps in the University's information security program required under the GLBA Safeguards Rule. To remediate this finding and safeguard the institution from further harm, the University has engaged an outside consulting firm with information-security expertise to complete a full review of 2025-2026 data-security practices, implement encryption of customer data at rest and in transit, reinstate periodic data inventories, and close the gaps identified in the prior risk assessment. Personnel previously responsible for information security oversight are no longer employed at the institution, and the consulting firm is providing interim GLBA program management, including board-level reporting, while a permanent qualified individual is identified. Responsible Party - Candice Santell, CampusWorks, Ray Nault, Interim Director of Student Financial Services Title - Interim oversight: Engaged Consulting Firms Anticipated Completion Date - August 24, 2026 Note: Because the corrective actions described above were substantially implemented during and after the fiscal year 2025 audit period, management anticipates that this condition, or elements of it, may continue to be identified as a finding in the University's fiscal year 2025-2026 single audit. Full operating effectiveness of the revised controls will not be demonstrable until they have been in place for a complete testing cycle.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 1227309 2025-004
    Material Weakness Repeat
  • 1227310 2025-005
    Material Weakness Repeat
  • 1227311 2025-006
    Material Weakness Repeat
  • 1227312 2025-007
    Material Weakness Repeat
  • 1227313 2025-008
    Material Weakness Repeat
  • 1227314 2025-010
    Material Weakness Repeat
  • 1227315 2025-012
    Material Weakness Repeat
  • 1227316 2025-013
    Material Weakness Repeat
  • 1227317 2025-005
    Material Weakness Repeat
  • 1227318 2025-006
    Material Weakness Repeat
  • 1227319 2025-010
    Material Weakness Repeat
  • 1227320 2025-012
    Material Weakness Repeat
  • 1227321 2025-013
    Material Weakness Repeat
  • 1227322 2025-005
    Material Weakness Repeat
  • 1227323 2025-006
    Material Weakness Repeat
  • 1227324 2025-009
    Material Weakness Repeat
  • 1227325 2025-010
    Material Weakness Repeat
  • 1227326 2025-012
    Material Weakness Repeat
  • 1227327 2025-013
    Material Weakness Repeat
  • 1227328 2025-005
    Material Weakness Repeat
  • 1227329 2025-006
    Material Weakness Repeat
  • 1227330 2025-007
    Material Weakness Repeat
  • 1227331 2025-010
    Material Weakness Repeat
  • 1227332 2025-011
    Material Weakness Repeat
  • 1227333 2025-012
    Material Weakness Repeat
  • 1227334 2025-013
    Material Weakness Repeat
  • 1227335 2025-005
    Material Weakness Repeat
  • 1227336 2025-006
    Material Weakness Repeat
  • 1227337 2025-010
    Material Weakness Repeat
  • 1227338 2025-012
    Material Weakness Repeat
  • 1227339 2025-013
    Material Weakness Repeat
  • 1227340 2025-004
    Material Weakness Repeat
  • 1227342 2025-006
    Material Weakness Repeat
  • 1227343 2025-007
    Material Weakness Repeat
  • 1227344 2025-008
    Material Weakness Repeat
  • 1227345 2025-010
    Material Weakness Repeat
  • 1227346 2025-012
    Material Weakness Repeat
  • 1227347 2025-013
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $8.42M
84.063 FEDERAL PELL GRANT PROGRAM $2.73M
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $1.52M
84.047 TRIO UPWARD BOUND $371,444
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $246,539
84.033 FEDERAL WORK-STUDY PROGRAM $197,921
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $125,283
45.162 PROMOTION OF THE HUMANITIES TEACHING AND LEARNING RESOURCES AND CURRICULUM DEVELOPMENT $30,978
84.021 OVERSEAS PROGRAMS - GROUP PROJECTS ABROAD $12,176
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $11,208
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $9,503
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $3,956
43.001 SCIENCE $3,045