Supports the management of the organizational budget process including the development of plans and programs, budgets, and performance outputs and outcomes as well as financing orgnaizational programs and operations through appropriation and apportionment of direct and reimbursable spending authority, fund transfers, investments and other financing mechanisms. The overall accountability rating for this information classification is Moderate.
Confidentiality level = Moderate
The confidentiality impact level is the effect of unauthorized disclosure of budget and finance information on the ability of responsible entities to develop plans and programs, budgets, and performance outputs and outcomes; and to finance organizational programs and operations through appropriation and apportionment of direct and reimbursable spending authority, fund transfers, investments and other financing mechanisms. In general, unauthorized disclosure of budget and finance information, particularly of budget allocations for specific programs or program elements, can be seriously detrimental to organizational interests in procurement processes. In many instances, such unauthorized disclosure is prohibited by law (e.g., organizational Acquisition Regulations). Premature release of draft budget and finance information can yield advantages to competing interests and seriously endanger organizational operations – or even organizational mission. While, in many cases, unauthorized disclosure of funds management information will have only a limited adverse effect on organizational operations, assets, or individuals, the potential for serious harm is such that the provisional confidentiality impact level recommended for budget and finance information is moderate.
Known mitigating factors toward changing the confidentiality level
Unauthorized disclosure of budget and finance information for programs that process classified or high-impact information can give adversaries damaging insights into details of organizational plans, priorities, and operations. (Trade secret programs and systems are outside the scope of this guideline.) In rare cases, actions taken based on unauthorized disclosure of funds management details can pose a threat to human life or a loss of major assets, so the confidentiality impact would be high.
Integrity level = Moderate
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. Budget and finance activities are not generally time-critical. An accumulation of small changes to data or deletion of small entries can result in budget shortfalls or cases of excessive obligations or disbursements. In most cases, the adverse effects of consequent negative publicity on mission functions, image or public confidence in the organization can be serious. Therefore, the provisional integrity impact level recommended for budget and finance information is 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 budget and finance information. Budget and finance processes are generally tolerant of delay. Typically, disruption of access to budget and finance information can be expected to have only a limited adverse effect on organizational operations, organizational assets, or individuals.