Finding 577558 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-11-02
Audit: 2132
Organization: Dallas Theological Seminary (TX)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: The Seminary failed to meet updated GLBA compliance requirements, risking student information security.
  • Impacted Requirements: Key areas include security risk assessments, multi-factor authentication, employee training, and continuous monitoring.
  • Recommended Follow-Up: Allocate necessary resources to ensure compliance with GLBA and implement corrective actions as planned.

Finding Text

Gramm-Leach-Bliley Act (GLBA) Compliance Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 and 84.033, Student Financial Assistance Cluster Federal Award Identification #: 2022-2023 Financial Aid Year Condition: The Seminary did not sufficiently comply with the updated requirements of GLBA. Criteria: 16 CFR 314.4 Questioned Costs: $-0- Context: The Seminary has not: - sufficiently documented its security risk assessment and safeguards for systems and programs added during the year - implemented multi-factor authentication on all systems containing personally identifiable information (PII) - implemented a formal employee training program - implemented comprehensive continuous monitoring or annual penetration testing and biannual vulnerability scanning during the audit period - provided a written, annual report to the board Cause: The Seminary underwent a system conversion during the year and was not able to allocate sufficient resources to address and document compliance with the updated requirements of GLBA. Additionally, equipment purchased to address portions of compliance has remained on backorder. Effect: The Seminary has not adequately addressed the requirements of GLBA, which may lead to unintended exposure of student information to security risks. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend the Seminary allocate sufficient resources to address all updated requirements of GLBA. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Subrecipient Monitoring Procurement, Suspension & Debarment Significant Deficiency

Other Findings in this Audit

  • 1116 2023-001
    Significant Deficiency
  • 1117 2023-001
    Significant Deficiency
  • 577559 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $2.86M
84.033 Federal Work-Study Program $126,966
84.425 Covid-19 Education Stabilization Fund Governor’s Emergency Education Relifef Fund $50,000