C.3.2.4 - Accounting

Accounting entails accounting for assets, liabilities, fund balances, revenues and expenses associated with the maintenance of Federal funds and expenditure of Federal appropriations (Salaries and Expenses, Operation and Maintenance, Procurement, Working Capital, Trust Funds, etc.), in accordance with applicable Federal standards (FASAB, Treasury, OMB, GAO, etc.).

The recommended security categorization for the accounting information type is as follows:

Security category

C.3.2.4 - Accounting = {(confidentiality, Low), (integrity, Moderate), (availability, Low)}

Confidentiality Low

The confidentiality impact level is the effect of unauthorized disclosure of accounting

Integrity Moderate

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. Accounting activities are not generally time-critical. An accumulation of small changes to data or deletion of small entries can result in cost overruns and other cases of excessive obligations or disbursements. In most cases, the adverse effects of consequent negative publicity and institution of corrective action programs on mission functions and public confidence in the agency can be serious. Special Factors Affecting Integrity Impact Determination: In some cases, undetected integrity compromises can be extremely expensive to the government and its employees in terms of both monetary losses and loss of reputation. Recommended Integrity Impact Level: The provisional integrity impact level recommended for accounting information is moderate

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 accounting information. Accounting processes are generally tolerant of delay. Typically, disruption of access to accounting 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 accounting information is low.