Finding 512062 (2024-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-11-25
Audit: 329791
Organization: Bradley University (IN)

AI Summary

  • Core Issue: The University lacks a comprehensive written security program for safeguarding student financial aid information, despite following necessary procedures.
  • Impacted Requirements: Compliance with the Gramm-Leach-Bliley Act and 2 CFR 200.303 for effective internal controls over federal awards is not fully met.
  • Recommended Follow-Up: The University should prioritize updating its written security program to align with all compliance standards.

Finding Text

Federal Agency: U.S. Department of Education Federal Program Name: Student Financial Assistance Cluster Assistance Listing Number: 84.007 (Federal Supplemental Educational Opportunity Grants Program), 84.033 (Federal Work Study Program), 84.063 (Federal Pell Grant Program), 84.268 (Federal Direct Student Loans Program) Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: June 1, 2023 – May 31, 2024 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)). The Code of Federal Regulations 2 CFR 200.303 requires the University to establish and maintain effective internal controls over Federal awards. Condition: During our testing of the University’s information technology, we noted the University did not maintain a comprehensive written security program that included the minimum required elements. The University does perform all procedures required by the Gramm-Leach-Bliley Act, however, these procedures are not formally documented. Questioned costs: None Context: 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. Cause: The University has continued to make progress in updating the University’s written security program to become in compliance with all requirements; however, due to capacity and demands on the information technology individuals, this is still a work in process. Effect: The student personal information could be vulnerable. Repeat finding: No Recommendation: We recommend the University work to update the written security program to ensure compliance with all the standards. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 512056 2024-001
    Significant Deficiency
  • 512057 2024-002
    Significant Deficiency Repeat
  • 512058 2024-002
    Significant Deficiency Repeat
  • 512059 2024-003
    Significant Deficiency
  • 512060 2024-003
    Significant Deficiency
  • 512061 2024-003
    Significant Deficiency
  • 1088498 2024-001
    Significant Deficiency
  • 1088499 2024-002
    Significant Deficiency Repeat
  • 1088500 2024-002
    Significant Deficiency Repeat
  • 1088501 2024-003
    Significant Deficiency
  • 1088502 2024-003
    Significant Deficiency
  • 1088503 2024-003
    Significant Deficiency
  • 1088504 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $37.51M
84.063 Federal Pell Grant Program $6.63M
84.038 Perkins Loan Program $1.94M
11.307 Economic Adjustment Assistance $978,114
84.007 Federal Supplemental Educational Opportunity Grants $645,830
11.611 Manufacturing Extension Partnership $494,895
84.033 Federal Work-Study Program $375,851
12.800 Air Force Defense Research Sciences Program $351,877
93.364 Nursing Student Loans $203,430
47.076 Stem Education (formerly Education and Human Resources) $200,117
84.153 Business and International Education Projects $40,910
81.049 Office of Science Financial Assistance Program $32,902
20.205 Highway Planning and Construction $29,631
93.052 National Family Caregiver Support, Title Iii, Part E $23,241
21.027 Coronavirus State and Local Fiscal Recovery Funds $3,945
93.351 Research Infrastructure Programs $3,922
43.008 Office of Stem Engagement (ostem) $2,692
47.070 Computer and Information Science and Engineering $2,509