C.3.2 - Financial management
Financial management involves the aggregate set of accounting practices and procedures that allow for the accurate and effective handling of all government revenues, funding, and expenditures. Confidentiality impacts associated with financial management information are generally associated with the sensitivity of the existence of specific projects, programs, and/or technologies that might be revealed by unauthorized disclosure of information. For integrity, temporary successful frauds can affect agency image, and corrective actions are often disruptive to agency operations. Permanent loss/unavailability of financial management information can cripple agency operations.
|C.3.2.1||Assets and liability management||Low||Low||Low|
|C.3.2.2||Reporting and information||Low||Moderate||Low|
|C.3.2.6||Collections and receivables||Low||Moderate||Low|
|C.3.2.7||Cost accounting / performance measurement||Low||Moderate||Low|