Finding 384658 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-26

AI Summary

  • Core Issue: The District's written information security program is missing documentation for 2 out of 8 required safeguards.
  • Impacted Requirements: Compliance with 16 CFR 314.4(c) regarding the implementation of minimum safeguards for information security.
  • Recommended Follow-Up: Review and update the written information security program to ensure all required safeguards are documented and compliant.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Federal Award Identification Number and Year: P007A214563-2023, P033A214563-2023, P063P212632-2023, P268K222632-2023 Award Period: July 1, 2022 through June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The District is responsible for the design and implementation of safeguards to control the risks the institution identifies through its risk assessment (16 CFR 314.4(c)). 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). The minimum safeguards include eight required written information security program. Condition: The District's written information security program address 6 of the 8 minimum safeguards identified in the related regulations. The District's policy did not include written documentation for the remaining two required minimum safeguards. Questioned costs: None Context: The District's written information security program is in process of continued review and updating. During the year under audit, the required safeguards were not fully updated in the written policies. Cause: The District's policy reviews for compliance with the noted requirements were not completed prior to the fiscal year. Effect: The District's polices and procedures may not comply with all applicable requirements. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the District review and update as necessary the written information security program(s) to include aspects required by regulations. Views of responsible officials: There is no disagreement with the audit finding. While WCTC has implemented practices that ensure the safeguards are in place, the appropriate documentation had not yet been updated. WCTC has completed the recommended revisions as required by the standards.

Corrective Action Plan

Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District review and update as necessary the written information security program(s) to include aspects required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding and has taken action to update internal policy documentation to appropriately address the required safeguards. Name(s) of the contact person(s) responsible for corrective action: Shannon Ford, Executive Director Information Technology Systems Planned completion date for corrective action plan: June 30, 2024

Categories

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 384659 2023-001
    Significant Deficiency
  • 384660 2023-001
    Significant Deficiency
  • 384661 2023-001
    Significant Deficiency
  • 384662 2023-001
    Significant Deficiency
  • 384663 2023-001
    Significant Deficiency
  • 384664 2023-001
    Significant Deficiency
  • 384665 2023-002
    Significant Deficiency
  • 384666 2023-002
    Significant Deficiency
  • 384667 2023-002
    Significant Deficiency
  • 384668 2023-002
    Significant Deficiency
  • 384669 2023-002
    Significant Deficiency
  • 384670 2023-002
    Significant Deficiency
  • 384671 2023-002
    Significant Deficiency
  • 961100 2023-001
    Significant Deficiency
  • 961101 2023-001
    Significant Deficiency
  • 961102 2023-001
    Significant Deficiency
  • 961103 2023-001
    Significant Deficiency
  • 961104 2023-001
    Significant Deficiency
  • 961105 2023-001
    Significant Deficiency
  • 961106 2023-001
    Significant Deficiency
  • 961107 2023-002
    Significant Deficiency
  • 961108 2023-002
    Significant Deficiency
  • 961109 2023-002
    Significant Deficiency
  • 961110 2023-002
    Significant Deficiency
  • 961111 2023-002
    Significant Deficiency
  • 961112 2023-002
    Significant Deficiency
  • 961113 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $4.28M
84.425 Education Stabilization Fund $1.02M
93.575 Child Care and Development Block Grant $136,809
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $83,208
84.002 Adult Education - Basic Grants to States $54,965
17.285 Apprenticeship USA Grants $30,166
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $23,845
84.063 Federal Pell Grant Program $17,579
10.558 Child and Adult Care Food Program $12,253
84.007 Federal Supplemental Educational Opportunity Grants $9,490
97.044 Assistance to Firefighters Grant $4,240
64.028 Post-9/11 Veterans Educational Assistance $2,592
84.048 Career and Technical Education -- Basic Grants to States $1,324
84.033 Federal Work-Study Program $1,190