Supports all activities undertaken to determine priorities for future spending and to develop an itemized forecast of future funding and expenditures during a targeted period of time. The overall accountability rating for this information classification is Low.
Confidentiality level = Low
The confidentiality impact level is the effect of unauthorized disclosure of budget formulation information on the ability of responsible entities to determine priorities for future spending and to develop an itemized forecast of future funding and expenditures during a targeted period of time. Most budget information is supposed to be available to the public.
Known mitigating factors toward changing the confidentiality level
Some budget information of is classified trade secret information and is outside the scope of this guideline. The effects of loss of confidentiality of budget information or of early drafts of budgets can result in attempts by competing interests to influence and/or impede the budget development process. The consequences to organizational programs and even of the ability of an organization to perform its mission can be very serious. Premature public release of draft budgets before internal coordination and review has been conducted can result in unnecessary criticism of the proposed budget and even damage public confidence in the organization. These consequences are particularly likely where the release includes unedited internal commentary and discussion. Delays that result from confidentiality compromise can imperil specific organizational programs, but loss of public confidence can do persistent harm to an organization’s ability to effectively perform its mission. In such cases, the confidentiality impact level for budget formulation information is moderate.
Integrity level = Low
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.
Known mitigating factors toward changing the integrity level
Some budget formulation information is time-critical. Also, unauthorized modification or destruction of information affecting external communications that contain budget information (e.g., web pages, electronic mail) may adversely affect operations or public confidence in the organization, but the damage to the mission would usually be limited. Public confidence consequences will be more serious for entities that have national defense, intelligence, or information security missions. In such cases, the impact may be at least 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 formulation information. Although some budget formulation information is time-critical, the budget formulation processes are usually tolerant of delays. Excessive recovery delays may result in loss of funding.