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.3.2.1 Assets and Liability Management Information Type

C.3.2.1 Assets and Liability Management Information Type

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), (integrity, Low), (availability, 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.
The accuracy of assets and liability management information is essential to providing accurate
program measurement information, performance measures, and financial statements with
verifiable reporting of the cost of activities. 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. Also, the consequences of unauthorized modification or
destruction of assets and liability management information may depend on the urgency with
which the information is needed. Assets and liability management activities are not generally
time-critical and a compromise would have only limited adverse effects on agency operations,
agency assets, or individuals.
Special Factors Affecting Integrity Impact Determination: If reports based on modified or incomplete
information are circulated, the adverse effect on mission functions and public confidence in the
agency can be serious. In such cases, the integrity impact would be moderate.
Recommended Integrity Impact Level: The provisional integrity impact level recommended for
assets and liability management information is low.
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.