C.2.3.1 - Budget formulation
Budget Formulation involves 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.
This includes the collection and use of performance information to assess the effectiveness of programs and develop budget priorities. Subject to exception conditions described below, the recommended security categorization for the budget formulation information type is as follows:
The confidentiality impact level is the effect of unauthorized disclosure of budget formulation information on the ability of responsible agencies 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. Special Factors Affecting Confidentiality Impact Determination: Some budget information of is classified national security 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 regulation development process. The consequences to agency programs and even of the ability of an agency 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 regulation and even damage public confidence in the agency. These consequences are particularly likely where the release includes unedited internal commentary and discussion. Delays that result from confidentiality compromise can imperil specific agency programs, but loss of public confidence can do persistent harm to an agency's ability to effectively perform its mission. In such cases, the confidentiality impact level for budget formulation information is moderate. If the budget formulation information is moved to the public domain, the confidentiality impact level becomes Not Applicable (NA). Recommended Confidentiality Impact Level: In spite of the serious harm that can be suffered by an agency due to unauthorized and premature disclosure of draft budget information (and associated commentary), the provisional confidentiality impact level recommended for budget formulation information is 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. Special Factors Affecting Integrity Impact Determination: Some budget formulation information is time-critical. Also, unauthorized modification or destruction of information affecting external 16 communications that contain budget information (e.g., web pages, electronic mail) may adversely affect operations or public confidence in the agency, but the damage to the mission would usually be limited. Public confidence consequences will be more serious for agencies that have national defense, intelligence, or information security missions. In such cases, the impact may be at least moderate. Recommended Integrity Impact Level: The provisional integrity impact level recommended for budget formulation information is low.
The availability impact level is based on the specific mission and the data supporting that mission, not on the time required to re-establish 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. Recommended Availability Impact Level: The provisional availability impact level recommended for budget formulation information is low.