How to Record Insider Threat Program Costs
Records the implementation and monitoring costs for an Insider Threat Program as mandated by the National Industrial Security Program Operating Manual (NISPOM).
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Security Overhead - Labor | Debit | 8,500.00 | - |
| Accrued Payroll | Credit | - | 8,500.00 |
💡 Accountant's Note
Costs incurred to comply with NISPOM Change 2 requirements for insider threat hubs are typically allowable and should be allocated to the overhead pool associated with cleared facilities.
Practitioner & Systems Framework
💻 ERP Architecture
Charge to a specific 'Security & Facility' overhead cost center.
⚠️ Audit Flags
DCSA (formerly DSS) security reviews and overhead rate audits.
📄 Required Documentation
Insider Threat Program Plan (ITPP) and training attendance logs.
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Discussion & Community Questions
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