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.

Information types

Code Name Impact levels
Confidentiality Integrity Availability
C.3.2.1 Assets and liability management Low Low Low
C.3.2.2 Reporting and information Low Moderate Low
C.3.2.3 Funds control Moderate Moderate Low
C.3.2.4 Accounting Low Moderate Low
C.3.2.5 Payments Low Moderate Low
C.3.2.6 Collections and receivables Low Moderate Low
C.3.2.7 Cost accounting / performance measurement Low Moderate Low