Finding 577006 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-10-24
Audit: 1111
Organization: Augustana College (IL)

AI Summary

  • Core Issue: The Written Information Security Program (WISP) is missing key elements required by the Gramm-Leach-Bliley Act (GLBA), specifically regarding secure development practices and monitoring for externally developed applications.
  • Impacted Requirements: GLBA mandates that institutions with fewer than 5,000 customers include specific safeguards in their WISP, including annual penetration tests and semi-annual vulnerability assessments.
  • Recommended Follow-Up: The College should update its WISP to incorporate all GLBA requirements and establish a formal process for ongoing compliance review.

Finding Text

Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various 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 Gramm-Leach-Bliley Act (GLBA) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). Institutions are required to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts. The regulations require the written information security program to include nine elements for institutions with 5,000 or more customers, (16 CFR 314.3(a)). The written information security program (WISP) for institutions with fewer than 5,000 customers must address seven elements (16 CFR 314.3(a) and 16 CFR 314.6). The elements that an institution must address in its written information security program are at 16 CFR 314.4. 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) including: Assess apps developed by the institution. In addition, the written security program provides for the institution to regularly test or otherwise monitor the effectiveness of the safeguards it has implemented (16 CFR 314.4(d)). Condition: There were two missing items from the Written Information Security Program. We did not identify the adaptation of secure development practices within the WISP. If software is not developed by members of Augustana College, GLBA compliance requires Universities WISP to define standards for evaluating, assessing or testing the security of externally developed applications which transmit sensitive information. We also did not identify the need for an annual penetration test and semi-annual vulnerability within the WISP. GLBA compliance requires monitoring capabilities be in place in order to proactively ensure a secure IT infrastructure. Questioned costs: None Context: These new GLBA requirements were applicable beginning on June 9, 2023 and there were two elements missing from their WISP. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) 2023-001 Gramm-Leach-Bliley Act (GLBA) (Continued) Cause: There was not a formal process in place to review against all the new GLBA requirements to ensure compliance. Effect: Student personal information could be vulnerable. Repeat Finding: No Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 558 2023-001
    Significant Deficiency
  • 559 2023-001
    Significant Deficiency
  • 560 2023-001
    Significant Deficiency
  • 561 2023-001
    Significant Deficiency
  • 562 2023-001
    Significant Deficiency
  • 563 2023-001
    Significant Deficiency
  • 564 2023-001
    Significant Deficiency
  • 565 2023-001
    Significant Deficiency
  • 566 2023-001
    Significant Deficiency
  • 577000 2023-001
    Significant Deficiency
  • 577001 2023-001
    Significant Deficiency
  • 577002 2023-001
    Significant Deficiency
  • 577003 2023-001
    Significant Deficiency
  • 577004 2023-001
    Significant Deficiency
  • 577005 2023-001
    Significant Deficiency
  • 577007 2023-001
    Significant Deficiency
  • 577008 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $3.73M
84.063 Federal Pell Grant Program $2.56M
84.038 Federal Perkins Loan Program - Beginning Balance $1.66M
84.033 Federal Work-Study Program $400,932
84.007 Federal Supplemental Educational Opportunity Grants $280,273
84.042 Trio_student Support Services $251,682
47.076 Education and Human Resources $219,436
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $62,203
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $41,950
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $39,606
47.049 Mathematical and Physical Sciences $37,455
47.074 Biological Sciences $35,650
93.859 Biomedical Research and Research Training $1,775
84.038 Federal Perkins Loan Program - Loans Issued in 2023 $0