Finding 384983 (2023-003)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-26
Audit: 298024
Auditor: Blue & CO LLC

AI Summary

  • Core Issue: The Seminary lacks a written information security program required by the Gramm-Leach-Bliley Act, missing the June 9, 2023 deadline.
  • Impacted Requirements: Compliance with the Gramm-Leach-Bliley Act mandates a comprehensive security program to protect student financial aid information.
  • Recommended Follow-Up: Management should create the required written program and appoint a qualified individual to oversee its implementation and enforcement.

Finding Text

MATERIAL WEAKNESS, Compliance with Gramm-Leach-Bliley Act, Information on the federal program: U.S. Department of Education, Assistance Listing No. 84.268; Federal Direct Student Loan Program, Criteria: Institutions that participate in Title IV educational assistance programs are subject to the Gramm-Leach-Bliley Act to protect student financial aid information. They are required to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and includes certain elements. Condition: The Seminary did not have a written program in place by June 9, 2023, the required deadline. Context: The Seminary has an outsourced IT provider which provides services under a service agreement. Questioned Costs: None, Cause: Management was not aware of the documentation requirement. Effect: While the services provided by the IT service provider as well as the Seminary's internal IT department address security concerns and needs within the Seminary, all areas of Gramm-Leach-Bliley might not be addressed. Recommendation: We recommend that management develop the written comprehensive information security program using the standards set by the Gramm-Leach-Bliley Act including designating a qualified individual responsible for overseeing, implementing, and enforcing the program. Views of responsible officials and planned corrective actions: Management acknowledges this finding and is working toward documenting Gramm-Leach-Bliley Act processes and procedures. The Seminary is working on formal process and procedure guides. The Seminary has done work in this area, but without a procedure guide we realize that the documentation is as key as the work that is being done.

Corrective Action Plan

Planned Corrective Action: The Seminary has taken action on many security standards outlined in the Gramm-Leach-Bliley Act. However, the Seminary has not created a written comprehensive information security plan. The Seminary will develop this plan, that will incorporate many of the items that we have already put in place. However, we realize with out a written plan that we are no incompliance with the Act. The Seminary will put the plan in writing. Person Responsible for Corrective Action Plan: Melissa Trayhan – Manager of Information Technology Anticipated Completion Date June 2024

Categories

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 384982 2023-002
    Material Weakness
  • 384984 2023-004
    Material Weakness
  • 961424 2023-002
    Material Weakness
  • 961425 2023-003
    Material Weakness
  • 961426 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $802,407
84.425 Education Stabilization Fund $28,283
84.033 Federal Work-Study Program $4,323