Finding 963750 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-28

AI Summary

  • Core Issue: The University’s Written Information Security Program (WISP) does not meet the new requirements of the Gramm-Leach-Bliley Act (GLBA) effective June 9, 2023.
  • Impacted Requirements: The WISP lacks essential elements for safeguarding sensitive data and does not designate a qualified individual for overseeing the information security program.
  • Recommended Follow-Up: The College should review and update the WISP to include all required GLBA elements to ensure compliance.

Finding Text

2023-001 Special Tests and Provisions Federal agency: U.S Department of Education Federal program title: Student Financial Assistance Cluster Assistant Listing Number: 84.007/84.033/84.063/84.268 Federal Award Identification Number: P007A221105 - P033A221105 - P063P221336 - P268K231336 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Compliance, Other Matters • Significant Deficiency in Internal Control over Compliance 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). The regulation states that the college must designate a qualified individual responsible for overseeing and implementing your information security program and enforcing your information security program. (16 CFR 314.4(a)). The entity shall have a Written Information Security Program (WISP) that outlines the design and implementation of the risk assessment procedures. (16 CFR 314.4(b)). 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)). Per 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The University has a Written information Security Program; however, the University did not meet the minimum requirements stated in the Gramm-Leach-Bliley Act. Context: These new GLBA requirements were applicable beginning on June 9, 2023, and there were certain required elements missing from the institution’s Written Information Security Program (WISP). Questioned costs: None. Cause: There was not a formal process in place to review against all the new GLBA requirements to ensure compliance. Effect: The University was not in Gramm-Leach-Bliley compliance standards. 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: Management agrees with the finding.

Categories

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 387303 2023-001
    Significant Deficiency
  • 387304 2023-001
    Significant Deficiency
  • 387305 2023-001
    Significant Deficiency
  • 387306 2023-001
    Significant Deficiency
  • 387307 2023-001
    Significant Deficiency
  • 387308 2023-001
    Significant Deficiency
  • 387309 2023-002
    Significant Deficiency
  • 387310 2023-002
    Significant Deficiency
  • 387311 2023-002
    Significant Deficiency
  • 387312 2023-002
    Significant Deficiency
  • 387313 2023-002
    Significant Deficiency
  • 387314 2023-002
    Significant Deficiency
  • 387315 2023-003
    Significant Deficiency
  • 387316 2023-003
    Significant Deficiency
  • 387317 2023-003
    Significant Deficiency
  • 387318 2023-003
    Significant Deficiency
  • 387319 2023-003
    Significant Deficiency
  • 387320 2023-003
    Significant Deficiency
  • 387321 2023-004
    Significant Deficiency
  • 387322 2023-004
    Significant Deficiency
  • 387323 2023-004
    Significant Deficiency
  • 387324 2023-004
    Significant Deficiency
  • 387325 2023-004
    Significant Deficiency
  • 387326 2023-004
    Significant Deficiency
  • 387327 2023-005
    Significant Deficiency
  • 387328 2023-005
    Significant Deficiency
  • 387329 2023-005
    Significant Deficiency
  • 387330 2023-005
    Significant Deficiency
  • 387331 2023-005
    Significant Deficiency
  • 387332 2023-005
    Significant Deficiency
  • 963745 2023-001
    Significant Deficiency
  • 963746 2023-001
    Significant Deficiency
  • 963747 2023-001
    Significant Deficiency
  • 963748 2023-001
    Significant Deficiency
  • 963749 2023-001
    Significant Deficiency
  • 963751 2023-002
    Significant Deficiency
  • 963752 2023-002
    Significant Deficiency
  • 963753 2023-002
    Significant Deficiency
  • 963754 2023-002
    Significant Deficiency
  • 963755 2023-002
    Significant Deficiency
  • 963756 2023-002
    Significant Deficiency
  • 963757 2023-003
    Significant Deficiency
  • 963758 2023-003
    Significant Deficiency
  • 963759 2023-003
    Significant Deficiency
  • 963760 2023-003
    Significant Deficiency
  • 963761 2023-003
    Significant Deficiency
  • 963762 2023-003
    Significant Deficiency
  • 963763 2023-004
    Significant Deficiency
  • 963764 2023-004
    Significant Deficiency
  • 963765 2023-004
    Significant Deficiency
  • 963766 2023-004
    Significant Deficiency
  • 963767 2023-004
    Significant Deficiency
  • 963768 2023-004
    Significant Deficiency
  • 963769 2023-005
    Significant Deficiency
  • 963770 2023-005
    Significant Deficiency
  • 963771 2023-005
    Significant Deficiency
  • 963772 2023-005
    Significant Deficiency
  • 963773 2023-005
    Significant Deficiency
  • 963774 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $8.32M
84.048 Career and Technical Education -- Basic Grants to States $967,463
93.575 Child Care and Development Block Grant $449,564
84.425 Education Stabilization Fund $424,621
84.007 Federal Supplemental Educational Opportunity Grants $374,861
94.016 Senior Companion Program $328,008
94.011 Foster Grandparent Program $297,291
94.006 Americorps $186,121
17.259 Wia Youth Activities $149,996
84.033 Federal Work-Study Program $117,421
84.002 Adult Education - Basic Grants to States $84,730
14.850 Public and Indian Housing $73,490
84.042 Trio_student Support Services $68,310
84.268 Federal Direct Student Loans $35,062
94.002 Retired and Senior Volunteer Program $28,156
93.052 National Family Caregiver Support, Title Iii, Part E $10,787
45.025 Promotion of the Arts_partnership Agreements $4,001