Although the purpose and scope of this document is exempt from disclosure, I was able to find reference to the handbook to obtain a description of it, and get an idea of it’s purpose.
The following comes from the 2010 Annual FISMA Executive Summary Report:
The SEC has implemented policies and procedures to address Incident Response which are well documented and address the NIST and OMB43 guidance. C5i’s review of the SEC’s Incident Response Capability (IRC) Handbook provided evidence of the SEC’s attributes for its incident response and reporting program. The SEC IRC Handbook was developed to assist in the mission of the SEC Computer Security Incident Response Team. The handbook defines processes and procedures, roles and responsibilities, types of incidents, reporting criteria and timeframes, evidence collection and handling, event categories and incident severity, etc., as well as post-mortem procedures, e.g., lessons learned. The handbook also defines which types of incidents are required to be reported to the United States Computer Emergency Readiness Team (US-CERT) (based on OMB A-130 and FISMA) and which do not. The types of incidents that are not required to be reported are incidents that are self-inflicted, did not result in unauthorized access, or were not a result of attackers’ actions.