Financial Report of the United States Government

Table of Contents

• Report: Fiscal Year 2020 - 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 Receivable, Net - PDF version
  • Note 4. Direct Loans and Loan Guarantees Receivable, Net and Loan Guarantees Liability - PDF version
  • Note 5. Inventory and Related Property, Net - PDF version
  • Note 6. General Property, Plant, and Equipment, Net - PDF version
  • Note 7. Securities and Investments - PDF version
  • Note 8. Investments in Special Purpose Vehicles - PDF version
  • Note 9. Investments in Government-Sponsored Enterprises - PDF version
  • Note 10. Other Assets - PDF version
  • Note 11. Accounts Payable - PDF version
  • Note 12. Federal Debt and Interest Payable - PDF version
  • Note 13. Federal Employee and Veteran Benefits Payable - PDF version
  • Note 14. Environmental and Disposal Liabilities - PDF version
  • Note 15. Benefits Due and Payable - PDF version
  • Note 16. Insurance and Guarantee Program Liabilities - PDF version
  • Note 17. Other Liabilities - PDF version
  • Note 18. Collections and Refunds of Federal Revenue - PDF version
  • Note 19. Commitments - PDF version
  • Note 20. Contingencies - PDF version
  • Note 21. Funds from Dedicated Collections - PDF version
  • Note 22. Fiduciary Activities - PDF version
  • Note 23. Social Insurance - PDF version
  • Note 24. Long-Term Fiscal Projections - PDF version
  • Note 25. Stewardship Property, Plant, and Equipment - PDF version
  • Note 26. Disclosure Entities and Related Parties - PDF version
  • Note 27. Public-Private Partnerships - PDF version
  • Note 28. COVID-19 Activity - PDF version
  • Note 29. 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
• Appendices
  • Appendix A: Reporting Entity - PDF version
  • Appendix B: Glossary of 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.