Financial Report of the United States Government

Table of Contents

• Current Report: Fiscal Year 2018 - PDF version

By Section

• A Message from the Secretary of the Treasury - PDF version
• Table of Contents - PDF version
• Results in Brief - PDF version
• The Nation By The Numbers
• Executive Summary - PDF version
  • Where We Are Now
  • An Unsustainable Fiscal Path
  • Find Out More
• Management's Discussion & Analysis - PDF version
  • The Government´s Financial Position and Condition
  • An Unsustainable Fiscal Path
  • Financial Management
  • Additional Information
• Statement of the Comptroller General of the United States - PDF version
• Financial Statements - PDF version
  • Statements of Net Cost
  • Statements of Operations and Changes in Net Position
  • Reconciliations of Net Operating Cost and Budget Deficit
  • Statements of Changes in Cash Balance from Budget and Other Activities
  • Balance Sheets
  • Statements of Long-Term Fiscal Projections
  • Statements of Social Insurance and Changes in Social Insurance Amounts
  • Statements of Changes in Social Insurance Amounts
• Notes to the Financial Statements - PDF version
  • Note 1. Summary of Significant Accounting Policies - PDF version
  • Note 2. Cash and Other Monetary Assets - PDF version
  • Note 3. Accounts and Taxes Receivable, Net - PDF version
  • Note 4. Loan Receivable and Loan Guarantee Liabilities, Net - PDF version
  • Note 5. Inventories and Related Property, Net - PDF version
  • Note 6. Property, Plant, and Equipment, Net - PDF version
  • Note 7. Debt and Equity Securities - PDF version
  • Note 8. Investments in Government-Sponsored Enterprises - PDF version
  • Note 9. Other Assets - PDF version
  • Note 10. Accounts Payable - PDF version
  • Note 11. Federal Debt Securities Held by the Public and Accrued Interest - PDF version
  • Note 12. Federal Employee and Veteran Benefits Payable - PDF version
  • Note 13. Environmental and Disposal Liabilities - PDF version
  • Note 14. Benefits Due and Payable - PDF version
  • Note 15. Insurance and Guarantee Program Liabilities - PDF version
  • Note 16. Other Liabilities - PDF version
  • Note 17. Collections and Refunds of Federal Revenue - PDF version
  • Note 18. Contingencies - PDF version
  • Note 19. Commitments - PDF version
  • Note 20. Funds from Dedicated Collections - PDF version
  • Note 21. Fiduciary Activities - PDF version
  • Note 22. Social Insurance - PDF version
  • Note 23. Long-Term Fiscal Projections - PDF version
  • Note 24. Stewardship Land and Heritage Assets - PDF version
  • Note 25. Disclosure Entities and Related Parties - PDF version
  • Note 26. Subsequent Events - PDF version
• Required Supplementary Information (Unaudited) - PDF version
  • The Sustainability of Fiscal Policy - PDF version
  • Social Insurance - PDF version
  • Deferred Maintenance and Repairs - PDF version
  • Other Claims for Refunds - PDF version
  • Tax Assessments - PDF version
  • Federal Oil and Gas Resources - PDF version
  • Federal Natural Resources Other than Oil and Gas - PDF version
• Other Information (Unaudited) - PDF version
  • Tax Burden - PDF version
  • Tax Gap - PDF version
  • Tax Expenditures - PDF version
  • Unmatched Transactions and Balances - PDF version
• Required Supplementary Stewardship Information (Unaudited) - PDF version
• Appendices
  • Appendix A: Reporting Entity - PDF version
  • Appendix B: Acronyms - PDF version
• U.S. Government Accountability Office Independent Auditor's Report - PDF version
• Related Resources

Certain material weaknesses, limitations, and uncertainties prevented the Government Accountability Office from expressing an opinion on the U.S. Government's consolidated financial statements included in the Financial Report and, therefore, GAO disclaimed an opinion on such statements. Certain information included on or referenced in this website, such as individual agency financial reports that were audited by other auditors, is separate from and not specifically reported in the Financial Report and therefore not covered by GAO's disclaimer.