FAC Explorer

Finding 966858 (2023-009)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-30
Audit: 301226
Organization: Delaware State University (DE)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The University’s information security program is missing 5 out of 8 required safeguards under the Gramm-Leach-Bliley Act (GLBA).
  • Impacted Requirements: Compliance with GLBA and effective internal control over federal awards are not being met, as the program lacks necessary elements and proper approval.
  • Recommended Follow-Up: The University should review and update its policies and procedures to ensure the information security plan aligns with GLBA requirements.

Finding Text

2023-009 – Gramm-Leach-Bliley Act (GLBA) Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Federal Assistance Listing Numbers: 84.007, 84.063, 84.268, 84.033 Federal Award Identification Number and Year: P007A220811, P063P221233 and P268K231233 – all grants were awarded within 2021-2022 and 2022-2023 Award Period: 7/1/2022 – 6/30/2023 Type of Finding: Other Matters and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Institutions are required to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts. The information security program should provide for the design and implementation of safeguards to control the risks the institution identifies through its risk assessment (16 CFR 314.4(c)). 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). A non-federal entity must maintain effective internal control over the federal award (2 CFR 200.303). Condition: The University’s written information security program did not contain elements required by GLBA. In addition, the approval of the plan was not able to be cited. Questioned Costs: N/A Context: During the testing of the University’s written information security program, it was noted that of the 8 minimum safeguards, the University’s document was missing 5 minimum safeguards. Cause: University does not have the policies and procedures in place to ensure the written information security program is in compliance with GLBA. Effect: The University’s written information security program is out of compliance with GLBA. Repeat Finding: No. Recommendation: We recommend the University review is policies and procedures and update the information security plan to be GLBA compliant. Views of Responsible Officials: There is no disagreement with the audit finding and the University is in the process of implementing corrective procedures.

Categories

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 390415 2023-006
    Significant Deficiency Repeat
  • 390416 2023-009
    Material Weakness
  • 390417 2023-009
    Material Weakness
  • 390418 2023-006
    Significant Deficiency Repeat
  • 390419 2023-009
    Material Weakness
  • 390420 2023-005
    Material Weakness Repeat
  • 390421 2023-006
    Significant Deficiency Repeat
  • 390422 2023-009
    Material Weakness
  • 390423 2023-005
    Material Weakness Repeat
  • 390424 2023-007
    Significant Deficiency Repeat
  • 390425 2023-008
    Significant Deficiency Repeat
  • 390426 2023-007
    Significant Deficiency Repeat
  • 390427 2023-008
    Significant Deficiency Repeat
  • 390428 2023-004
    Material Weakness
  • 966857 2023-006
    Significant Deficiency Repeat
  • 966859 2023-009
    Material Weakness
  • 966860 2023-006
    Significant Deficiency Repeat
  • 966861 2023-009
    Material Weakness
  • 966862 2023-005
    Material Weakness Repeat
  • 966863 2023-006
    Significant Deficiency Repeat
  • 966864 2023-009
    Material Weakness
  • 966865 2023-005
    Material Weakness Repeat
  • 966866 2023-007
    Significant Deficiency Repeat
  • 966867 2023-008
    Significant Deficiency Repeat
  • 966868 2023-007
    Significant Deficiency Repeat
  • 966869 2023-008
    Significant Deficiency Repeat
  • 966870 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $38.67M
84.063 Federal Pell Grant Program $11.57M
84.425 Education Stabilization Fund $10.78M
84.031 Higher Education_institutional Aid $5.98M
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.65M
12.630 Basic, Applied, and Advanced Research in Science and Engineering $2.19M
47.083 Integrative Activities $1.66M
93.788 Opioid Str $1.26M
10.205 Payments to 1890 Land-Grant Colleges and Tuskegee University $1.05M
93.307 Minority Health and Health Disparities Research $1.04M
10.512 Agriculture Extension at 1890 Land-Grant Institutions $813,426
10.310 Agriculture and Food Research Initiative (afri) $587,808
12.330 Science, Technology, Engineering & Mathematics (stem) Education, Outreach and Workforce Program $476,077
15.904 Historic Preservation Fund Grants-in-Aid $408,435
93.732 Mental and Behavioral Health Education and Training Grants $387,018
47.074 Biological Sciences $358,868
47.049 Mathematical and Physical Sciences $329,036
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $319,102
10.524 Scholarships for Students at 1890 Institutions (b) $315,852
17.268 H-1b Job Training Grants $277,747
84.007 Federal Supplemental Educational Opportunity Grants $238,600
47.075 Social, Behavioral, and Economic Sciences $237,061
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $226,182
11.481 Educational Partnership Program $213,181
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $211,519
84.033 Federal Work-Study Program $203,606
43.009 Cross Agency Support $199,451
12.800 Air Force Defense Research Sciences Program $142,189
59.077 Community Navigator Pilot Program $131,328
11.307 Economic Adjustment Assistance $128,785
47.050 Geosciences $125,568
10.202 Cooperative Forestry Research $104,945
47.041 Engineering $94,047
12.431 Basic Scientific Research $92,832
11.419 Coastal Zone Management Administration Awards $87,876
93.866 Aging Research $85,288
11.417 Sea Grant Support $75,302
93.310 Trans-Nih Research Support $73,383
47.070 Computer and Information Science and Engineering $65,604
10.514 Expanded Food and Nutrition Education Program $63,668
10.523 Centers of Excellence at 1890 Institutions (b) $60,094
10.001 Agricultural Research_basic and Applied Research $51,944
12.300 Basic and Applied Scientific Research $50,893
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $47,659
10.311 Beginning Farmer and Rancher Development Program $43,848
20.205 Highway Planning and Construction $40,614
84.016 Undergraduate International Studies and Foreign Language Programs $40,107
93.859 Biomedical Research and Research Training $38,347
10.558 Child and Adult Care Food Program $34,907
19.040 Public Diplomacy Programs $26,149
10.217 Higher Education - Institution Challenge Grants Program $23,783
84.116 Fund for the Improvement of Postsecondary Education $23,315
93.351 Research Infrastructure Programs $23,167
11.619 Arrangements for Interdisciplinary Research Infrastructure $21,212
10.229 Extension Collaborative on Immunization Teaching & Engagement $19,393
93.268 Immunization Cooperative Agreements $18,857
10.025 Plant and Animal Disease, Pest Control, and Animal Care $18,056
45.309 Museum Grants for African American History and Culture $17,692
98.001 Usaid Foreign Assistance for Programs Overseas $12,776
93.110 Maternal and Child Health Federal Consolidated Programs $11,500
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $11,424
10.170 Specialty Crop Block Grant Program - Farm Bill $10,690
10.216 1890 Institution Capacity Building Grants $10,064
11.472 Unallied Science Program $8,536
15.670 Adaptive Science $4,881
10.329 Crop Protection and Pest Management Competitive Grants Program $4,011
43.008 Education $3,736
47.079 Office of International Science and Engineering $2,887
10.777 Norman E. Borlaug International Agricultural Science and Technology Fellowship $2,345
15.423 Bureau of Ocean Energy Management (boem) Environmental Studies Program (esp) $1,895
10.226 Secondary and Two-Year Postsecondary Agriculture Education Challenge Grants $1,723
16.609 Project Safe Neighborhoods $1,401
10.500 Cooperative Extension Service $1,370
10.215 Sustainable Agriculture Research and Education $1,367
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $1,000
47.076 Education and Human Resources $583
10.902 Soil and Water Conservation $11
43.001 Science $-9,598