Provides accounting support for the management of assets and liabilities of the organization. The overall accountability rating for this information classification is Low.
Confidentiality level = Low
The confidentiality impact level is the effect of unauthorized disclosure of assets and liability management information on the ability of responsible entities to provide accounting support for the management of assets and liabilities of the organization. Generally, the unauthorized disclosure of assets and liability management information will have only a limited adverse effect on organizational operations, assets, or individuals.
Known mitigating factors toward changing the confidentiality level
Unauthorized disclosure of some asset and liability management information for programs that process high-impact information can assist some criminals to evade enforcement activities. Examples range from tax evasion resulting from unauthorized disclosure of information regarding audit budgets to unauthorized disclosure of budget details for specific trade secret program expenditures. Where actions taken based on unauthorized disclosure of assets and liability management details pose a threat to human life or a loss of major assets, the confidentiality impact is high.
Integrity level = Low
The accuracy of assets and liability management information is essential to providing accurate program measurement information, performance measures, and financial statements with verifiable reporting of the cost of activities. The integrity impact level is based on the specific mission and the data supporting that mission, not on the time required to detect the modification or destruction of information. Also, the consequences of unauthorized modification or destruction of assets and liability management information may depend on the urgency with which the information is needed. Assets and liability management activities are not generally time-critical and a compromise would have only limited adverse effects on organizational operations, organizational assets, or individuals.
Known mitigating factors toward changing the integrity level
If reports based on modified or incomplete information are circulated, the adverse effect on mission functions and public confidence in the organization can be serious. In such cases, the integrity impact would be moderate.
Availability level = Low
The availability impact level is based on the specific mission and the data supporting that mission, not on the time required to reestablish access to the assets and liability management information. Assets and liability management processes are generally tolerant of delay. Typically, disruption of access to assets and liability management information can be expected to have only a limited adverse effect on organizational operations, organizational assets, or individuals.