DPW is responsible for processing, accounting for, and reporting on the  Fund’s financial activities. The following sections summarize the results of our review of  information system general controls over the District financial systems  used to manage Fund operations. Conclusions

Information system general controls are critical to the District’s ability to  ensure the reliability of Fund and other District financial information and  maintain the confidentiality of sensitive personnel and tax information. A primary reason for the District’s information system control problems is  that it did not have a comprehensive security management program. GAO Comment

1.
Why GAO Did This Study

GAO reviewed information system general controls over the financial systems that process and account for the financial activities of the District of Columbia's Highway Trust Fund.

What GAO Found

GAO identified serious computer security weaknesses that place District information at risk of deliberate or inadvertent misuse. These general control problems affected the District's ability to (1) prevent or detect unauthorized changes to sensitive data and (2) control electronic and physical access to confidential information. The District's lack of a comprehensive computer management program was the primary reason for its information system control problems.