Guide for Mapping Types of Information and Information Systems to Security Categories, Volume 2: Appendices
Section 4.2.3 and 4.4.2. > C.2 Rationale and Factors for Services Delivery Support Information > C.2.3 Planning and Budgeting > C.2.3.1 Budget Formulation Information Type

C.2.3.1 Budget Formulation Information Type

Budget Formulation involves all activities undertaken to determine priorities for future spending
and to develop an itemized forecast of future funding and expenditures during a targeted period
of time. This includes the collection and use of performance information to assess the
effectiveness of programs and develop budget priorities. Subject to exception conditions
described below, the recommended security categorization for the budget formulation
information type is as follows:
Security Category = {(confidentiality, Low), (integrity, Low), (availability, Low)}
The confidentiality impact level is the effect of unauthorized disclosure of budget formulation
information on the ability of responsible agencies to determine priorities for future spending and
to develop an itemized forecast of future funding and expenditures during a targeted period of
time. Most budget information is supposed to be available to the public.
Special Factors Affecting Confidentiality Impact Determination: Some budget information of is
classified national security information and is outside the scope of this guideline. The effects of
loss of confidentiality of budget information or of early drafts of budgets can result in attempts
by competing interests to influence and/or impede the regulation development process. The
consequences to agency programs and even of the ability of an agency to perform its mission can
be very serious. Premature public release of draft budgets before internal coordination and
review has been conducted can result in unnecessary criticism of the proposed regulation and
even damage public confidence in the agency. These consequences are particularly likely where
the release includes unedited internal commentary and discussion. Delays that result from
confidentiality compromise can imperil specific agency programs, but loss of public confidence
can do persistent harm to an agency's ability to effectively perform its mission. In such cases,
the confidentiality impact level for budget formulation information is moderate. If the budget
formulation information is moved to the public domain, the confidentiality impact level becomes
Not Applicable (NA).
Recommended Confidentiality Impact Level: In spite of the serious harm that can be suffered by an
agency due to unauthorized and premature disclosure of draft budget information (and associated
commentary), the provisional confidentiality impact level recommended for budget formulation
information is low.
not on the time required to detect the modification or destruction of information.
Special Factors Affecting Integrity Impact Determination: Some budget formulation information is
time-critical. Also, unauthorized modification or destruction of information affecting external
communications that contain budget information (e.g., web pages, electronic mail) may
adversely affect operations or public confidence in the agency, but the damage to the mission
would usually be limited. Public confidence consequences will be more serious for agencies that
have national defense, intelligence, or information security missions. In such cases, the impact
may be at least moderate.
Recommended Integrity Impact Level: The provisional integrity impact level recommended for
budget formulation information is low.
mission, not on the time required to re-establish access to the budget formulation information.
Although some budget formulation information is time-critical, the budget formulation processes
are usually tolerant of delays. Excessive recovery delays may result in loss of funding.
Recommended Availability Impact Level: The provisional availability impact level recommended for
budget formulation information is low.