Fiscal Year 2009 Financial Report of the United States Government
The Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required annually to submit financial statements for the U.S. government to the President and the Congress. GAO is required to audit these statements.
Complete Financial Report
The FY 2009 Financial Report of the United States Government (Financial Report) published by the Department of the Treasury includes GAO's report on the accompanying U.S. government's consolidated financial statements for the fiscal years ended September 30, 2009 and 2008, and the associated reports on internal control and compliance with significant laws and regulations.
Complete FY 2009 Financial Report (PDF, 254 pages)
By Chapter:
- A Message from the Secretary of the Treasury (PDF, 2 pages)
- Table of Contents (PDF, 4 pages)
- A Citizen's Guide to the 2009 Financial Report of the U.S. Government (PDF, 14 pages)
- Management's Discussion and Analysis (PDF, 30 pages)
- Statement of the Acting Comptroller General of the United States (PDF, 8 pages)
- Financial Statements (PDF, 14 pages)
- Notes to the Financial Statements (PDF, 84 pages)
- Supplemental Information (PDF, 40 pages)
- Stewardship Information (Unaudited) (PDF, 4 pages)
- Appendix A: Significant Government Entities (PDF, 4 pages)
- Appendix B: Material Weaknesses Reported by Auditors and Federal Managers’ Financial Integrity Act (FMFIA) Tables (PDF, 8 pages)
- Appendix C: Government Corporations Required to Submit Audited Financial Statements to OMB (PDF, 2 pages)
- Appendix D: Accountability of Tax Dollars Act Agencies Required to Submit Audited Financial Statements to OMB (PDF, 4 pages)
- Appendix E: Selected Components of CFO Act Agencies Required to Submit Audited Financial Statements to OMB (PDF, 2 pages)
- Appendix F: Compliance with the Federal Financial Management Improvement Act of 1996 (PDF, 2 pages)
- Appendix G: Debt Collection Deficiencies and Corrective Actions (PDF, 2 pages)
- Appendix H: Acronyms (PDF, 4 pages)
- Government Accountability Office (GAO) Auditor's Report (PDF, 26 pages)
Related GAO Publications
- Management Report: Improvements Needed in Controls over the Preparation of the U.S. Consolidated Financial Statements
- GAO-10-757, July 30, 2010
- Summary (HTML) Highlights Page (PDF) Full Report (PDF, 31 pages) Accessible Text
- U.S. Government Financial Statements: Fiscal Year 2009 Audit Highlights Financial Management Challenges and Unsustainable Long-Term Fiscal Path
- GAO-10-483T, April 14, 2010
- Summary (HTML) Highlights Page (PDF) Full Report (PDF, 28 pages) Accessible Text