Guide for Mapping Types of Information and Information Systems to Security Categories, Volume 2: Appendices
Section 4.2.3 and 4.4.2. > Information > C.3.2 Financial Management > C.3.2.7 Cost Accounting/ Performance Measurement Information Type

C.3.2.7 Cost Accounting/ Performance Measurement Information Type

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), (integrity, Moderate), (availability, 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.
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.
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.