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.3.2.4 Accounting Information Type

C.3.2.4 Accounting Information Type

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 = {(confidentiality, Low), (integrity, Moderate), (availability, Low)}
The confidentiality impact level is the effect of unauthorized disclosure of accounting
information on the abilities of government agencies to maintain Federal funds and expenditure of
Federal appropriations in accordance with applicable Federal standards. Unauthorized disclosure
of accounting information for programs that process classified or high-impact information can
give adversaries damaging insights into details of agency plans, priorities, and operations. In
most cases, unauthorized disclosure of accounting information will have only a limited adverse
effect on agency operations, assets, or individuals. (Classified programs and systems are outside
the scope of this guideline.)
Special Factors Affecting Confidentiality Impact Determination: In relatively rare cases, actions taken
based on unauthorized disclosure of accounting details can pose a threat to human life or a loss
of major assets, so the confidentiality impact would be high.
In some cases, unauthorized disclosure of accounting 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 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 accounting information is low.
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.
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.