Finding 3750 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-12-08
Audit: 5899
Organization: Warner Pacific University (OR)

AI Summary

  • Core Issue: The University failed to document necessary safeguards for protecting student financial aid information as required by the Gramm-Leach-Bliley Act.
  • Impacted Requirements: Compliance with 16 CFR 314.4(b) regarding employee training, information systems, and response to security threats.
  • Recommended Follow-Up: The University should update their documentation to include safeguards for identified risks and review recent changes to the Gramm-Leach-Bliley Act regulations.

Finding Text

2023 – 003 Gramm-Leach-Bliley Act Federal Agency: Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: Various Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Gramm-Leach-Bliley Act (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 the University did not properly document safeguards for the identified risks in their risk assessment over the following areas in 16 CFR 314.4 (b) which are (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) Detecting, preventing and responding to attacks, intrusions, or other systems failures. Cause: The University was not aware of the Gramm-Leach-Bliley Act requirements to document safeguards. Effect: The student personal information could be vulnerable. Repeat finding: No Recommendation: We recommend the University review their documentation and ensure that there are documented safeguards for identified risks. We also recommend reviewing the changes in the Gramm-Leach-Bliley Act regulations that were required to be implemented as of June 9, 2023. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Student Financial Aid Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 3742 2023-002
    Significant Deficiency
  • 3743 2023-002
    Significant Deficiency
  • 3744 2023-002
    Significant Deficiency
  • 3745 2023-002
    Significant Deficiency
  • 3746 2023-002
    Significant Deficiency
  • 3747 2023-002
    Significant Deficiency
  • 3748 2023-003
    Significant Deficiency
  • 3749 2023-003
    Significant Deficiency
  • 3751 2023-003
    Significant Deficiency
  • 3752 2023-003
    Significant Deficiency
  • 3753 2023-003
    Significant Deficiency
  • 580184 2023-002
    Significant Deficiency
  • 580185 2023-002
    Significant Deficiency
  • 580186 2023-002
    Significant Deficiency
  • 580187 2023-002
    Significant Deficiency
  • 580188 2023-002
    Significant Deficiency
  • 580189 2023-002
    Significant Deficiency
  • 580190 2023-003
    Significant Deficiency
  • 580191 2023-003
    Significant Deficiency
  • 580192 2023-003
    Significant Deficiency
  • 580193 2023-003
    Significant Deficiency
  • 580194 2023-003
    Significant Deficiency
  • 580195 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $5.48M
84.063 Federal Pell Grant Program $1.45M
84.425 Education Stabilization Fund $539,326
84.038 Federal Perkins Loan Program $394,063
84.007 Federal Supplemental Educational Opportunity Grants $152,714
84.033 Federal Work-Study Program $106,590
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $11,316