Finding 970386 (2023-006)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-04-22
Audit: 304126
Auditor: Moss Adams LLP

AI Summary

  • Core Issue: The College lacks a written information security policy required by the Gramm-Leach-Bliley Act, putting student information at risk.
  • Impacted Requirements: Compliance with 16 CFR 314.3 and 314.4 is necessary for safeguarding sensitive student information.
  • Recommended Follow-Up: The College should draft a comprehensive policy and engage external IT services to ensure compliance by June 30, 2024.

Finding Text

2023-006 – Gramm-Leach-Bliley Act – Student Information Security – Material Weakness in Internal Controls over Compliance and Material Noncompliance Student Financial Assistance Cluster U.S Department of Education Federal Assistance Listing Number: 84.063, 84.268, 84.007, 84.033, 84.379 96 Federal Program Name: Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program Criteria: Per 16 CFR 314.3, institutions subject to the requirement shall develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts and contains administrative, technical, and physical safeguards that are appropriate to the size and complexity, the nature and scope of their activities, and the sensitivity of any customer information at issue. The information security program shall include the elements set forth in 16 CFR 314.4 and shall be reasonably designed to achieve the objectives of 16 CFR 314.3(b). These requirements were effective as of June 9, 2023. Condition/context: Based on our review of the information provided by the College, they do not currently have a written policy that addresses the required elements in 16 CFR 314.4. Questioned costs: None. Cause/Effect: Staffing shortages have contributed to the delay in implementation of this standard. The absence of a well-designed and documented policy addressing the standards set forth under the act could put the security, confidentiality, and integrity of student information at risk. Repeat finding: No Recommendation: We recommend the College review the compliance requirements and draft a written policy that addresses all the required elements under the act. Views of responsible officials and planned corrective actions: Responsible Individuals: Andrew Burke, Chief Information Officer Corrective actions Plan: The college released a Request for Proposal (RFP) to contract with outside information technology services to guide the development and implement a comprehensive information security program and address staffing gaps. Outside Chief Information Officer, information security, and technical partnership completed and contracted effective April 2024. Outside service will guide the college in the review and implementation of procedures and policies necessary for the required controls to be completed through the following phase:  Assessment and gap analysis of current infrastructure and cybersecurity measures.  Develop necessary policies and procedures based on NIST guidelines and GLBA requirements.  Detect and respond to ongoing training and incident response planning. Anticipated Completion Date: to be completed by June 30, 2024

Categories

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Student Financial Aid Internal Control / Segregation of Duties HUD Housing Programs Material Weakness

Other Findings in this Audit

  • 393937 2023-004
    Material Weakness Repeat
  • 393938 2023-005
    Material Weakness
  • 393939 2023-006
    Material Weakness
  • 393940 2023-007
    Material Weakness Repeat
  • 393941 2023-008
    Material Weakness
  • 393942 2023-004
    Material Weakness Repeat
  • 393943 2023-005
    Material Weakness
  • 393944 2023-006
    Material Weakness
  • 393945 2023-007
    Material Weakness Repeat
  • 393946 2023-008
    Material Weakness
  • 393947 2023-006
    Material Weakness
  • 393948 2023-008
    Material Weakness
  • 393949 2023-003
    Significant Deficiency Repeat
  • 393950 2023-002
    Significant Deficiency
  • 393951 2023-003
    Significant Deficiency Repeat
  • 970379 2023-004
    Material Weakness Repeat
  • 970380 2023-005
    Material Weakness
  • 970381 2023-006
    Material Weakness
  • 970382 2023-007
    Material Weakness Repeat
  • 970383 2023-008
    Material Weakness
  • 970384 2023-004
    Material Weakness Repeat
  • 970385 2023-005
    Material Weakness
  • 970387 2023-007
    Material Weakness Repeat
  • 970388 2023-008
    Material Weakness
  • 970389 2023-006
    Material Weakness
  • 970390 2023-008
    Material Weakness
  • 970391 2023-003
    Significant Deficiency Repeat
  • 970392 2023-002
    Significant Deficiency
  • 970393 2023-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $942,670
93.575 Child Care and Development Block Grant $630,641
84.268 Federal Direct Student Loans $558,373
84.031 Higher Education_institutional Aid $381,383
84.002 Adult Education - Basic Grants to States $175,865
47.076 Education and Human Resources $148,410
10.855 Distance Learning and Telemedicine Loans and Grants $133,145
17.278 Wia Dislocated Worker Formula Grants $132,043
59.037 Small Business Development Centers $123,459
17.259 Wia Youth Activities $106,556
17.277 Workforce Investment Act (wia) National Emergency Grants $87,845
84.425 Education Stabilization Fund $72,208
17.258 Wia Adult Program $71,202
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $62,972
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $21,397
21.027 Coronavirus State and Local Fiscal Recovery Funds $21,314
84.033 Federal Work-Study Program $12,388