C.3.2.1 - Assets and liability management
Assets and Liability Management provide accounting support for the management of assets and liabilities of the Federal government.
Assets and liability management activities measure the total cost and revenue of Federal programs, and their various elements, activities and outputs. Assets and liability management is essential for providing accurate program measurement information, performance measures, and financial statements with verifiable reporting of the cost of activities. The recommended security categorization for the assets and liability management information type is as follows:
Security category
Confidentiality Low
The confidentiality impact level is the effect of unauthorized disclosure of assets and liability management information on the ability of responsible agencies to provide accounting support for the management of assets and liabilities of the Federal government. Generally, the unauthorized disclosure of assets and liability management information will have only a limited adverse effect on agency operations, assets, or individuals. Special Factors Affecting Confidentiality Impact Determination: Unauthorized disclosure of some asset and liability management information for programs that process high-impact information can assist some criminals to evade enforcement activities. Examples range from tax evasion resulting from unauthorized disclosure of information regarding audit budgets to unauthorized disclosure of budget details for specific border control, antiterrorism, or witness protection expenditures. Where actions taken based on unauthorized disclosure of assets and liability management details pose a threat to human life or a loss of major assets, the confidentiality impact is high. Recommended Confidentiality Impact Level: The recommended provisional confidentiality impact level for assets and liability management information is low.
Integrity Low
The accuracy of assets and liability management information is essential to providing accurate
Availability 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 assets and liability management information. Assets and liability management processes are generally tolerant of delay. Typically, disruption of access to assets and liability management information can be expected to have only a limited adverse effect on agency operations, agency assets, or individuals. Recommended Availability Impact Level: The provisional availability impact level recommended for assets and liability management information is low.