Finding 945915 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-02-15
Audit: 290692
Organization: Western Seminary (OR)
Auditor: Capincrouse LLP

AI Summary

  • Core Issue: The Seminary is not fully compliant with the updated requirements of the Gramm-Leach-Bliley Act (GLBA).
  • Impacted Requirements: Key areas lacking include security risk assessments, multi-factor authentication, vendor management, incident response plans, board reporting, employee training, and updates to the information security program.
  • Recommended Follow-Up: Allocate necessary resources to ensure compliance with GLBA requirements and implement corrective actions as agreed by management.

Finding Text

Gramm-Leach-Bliley Act (GLBA) Compliance Significant Deficiency DEPARTMENT OF EDUCATION ALN #: 84.268 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: 1) sufficiently documented its security risk assessment and safeguards, including an application-specific assessment 2) implemented multi-factor authentication on all systems containing personally identifiable information (PII) 3) implemented ongoing vendor management policies and reviews 4) implemented an incident response plan that addresses all requirements 5) provided a written, annual report to the board 6) updated employee training in light of the revised regulations from June 2023 7) updated its written information security program to address all components that went into effect in June 2023 Cause: The Seminary has not allocated sufficient resources to address and document compliance with the requirements of GLBA. 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 requirements of GLBA. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Categories

Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 369472 2023-002
    Significant Deficiency Repeat
  • 369473 2023-003
    Significant Deficiency
  • 945914 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $1.33M
84.425 Covid-19 Education Stabilization Fund Heerf - Student Aid Portion $140,231