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.2.3.5 Budget Execution Information Type

C.2.3.5 Budget Execution Information Type

Budget Execution involves day-to-day requisitions and obligations for agency expenditures,
invoices, billing dispute resolution, reconciliation, service level agreements, and distributions of
shared expenses. The recommended provisional security categorization for budget execution
information is as follows:
Security Category = {(confidentiality, Low), (integrity, Low), (availability, Low)}
The confidentiality impact level is the effect of unauthorized disclosure of budget execution
information on the ability of responsible agencies to manage day-to-day requisitions and
obligations for agency expenditures, invoices, billing dispute resolution, reconciliation, service
level agreements, and distributions of shared expenses. The effects of loss of confidentiality of
most budget execution information are unlikely to pose the threat of serious harm to agency
assets, personnel or operations.
Special Factors Affecting Confidentiality Impact Determination: The effects of loss of confidentiality
of budget execution information can violate privacy regulations, reveal information proprietary
to private institutions, and reveal procurement-sensitive information. In aggregate, budget
execution information can reveal capabilities and methods that some agencies (e.g., law
enforcement, homeland security, national defense, intelligence) consider extremely sensitive. In
these cases, the potential harm that can result from unauthorized disclosure ranges from
moderate to high to national security-related. In the last case, the information is outside the
scope of this document. Public release of sensitive budget execution information can result in
unnecessary damage to public confidence in the agency. This is particularly likely where the
release includes unedited internal commentary and discussion.
Recommended Confidentiality Impact Level: The provisional confidentiality impact level
recommended for most budget execution information is low.
not on the time required to detect the modification or destruction of information. Where small
dollar amounts are modified, the potential damage to an agency's mission is limited.
Special Factors Affecting Integrity Impact Determination: In the case of agreements or transactions
involving large monetary values, asset losses, and damage to agency operations, the potential for
serious loss of public confidence is high. The consequent integrity impact level is moderate to
high. If the budget execution information is time-critical or very sensitive, the integrity impact
level may be moderate or high.
Recommended Integrity Impact Level: The provisional integrity impact level recommended for most
budget execution information is low.
mission, not on the time required to re-establish access to the budget execution information. The
budget execution processes are usually tolerant of delays.
Recommended Availability Impact Level: The provisional availability impact level recommended for
budget execution information is low.