C.3.2.7 - Cost accounting / performance measurement
Cost Accounting / Performance Measurement is the process of accumulating, measuring, analyzing, interpreting, and reporting cost information useful to both internal and external groups concerned with the way in which an organization uses, accounts for, safeguards, and controls its resources to meet its objectives.
Cost accounting information is necessary in establishing strategic goals, measuring service efforts and accomplishments, and relating efforts to accomplishments. Also, cost accounting, financial accounting, and budgetary accounting all draw information from common data sources. The recommended security categorization for the cost accounting / performance measurement information type is as follows:
Security category
Confidentiality Low
The confidentiality impact level is the effect of unauthorized disclosure of cost accounting / performance measurement information on the ability of responsible agencies to process accumulating, measuring, analyzing, interpreting, and reporting cost information useful to both internal and external groups concerned with the way in which an organization uses, accounts for, safeguards, and controls its resources to meet its objectives, and will have only a limited adverse effect on agency operations, assets, or individuals. Special Factors Affecting Confidentiality Impact Determination: In some cases, unauthorized disclosure of cost accounting / performance measurement information can violate proprietary information or other non-disclosure agreements. In such cases, the government may suffer not only a loss of public confidence, but may become vulnerable to legal actions. Where sensitive or proprietary information is involved, the impact of unauthorized disclosure is likely to be moderate. Where the cost accounting information is involved in an audit associated with suspected fraud or other criminal activities, the investigation may be imperiled. Here too, the impact of unauthorized disclosure is likely to be moderate. Recommended Confidentiality Impact Level: The provisional confidentiality impact level recommended for cost accounting / performance measurement information is low.
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. In most cases, the adverse effects of consequent negative publicity and institution of corrective action programs on mission functions or public confidence in the agency can be serious. Recommended Integrity Impact Level: The provisional integrity impact level recommended for cost accounting / performance measurement 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 cost accounting / performance measurement information. Cost accounting / performance measurement processes are generally tolerant of delay. Typically, disruption of access to cost accounting / performance measurement 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 cost accounting / performance measurement information is low.