Related Resources

Note: Some of the links below are large files that may take some time to download.

Authority for Consolidated, Audited Annual Financial Report

• 31 U.S.C. § 331(e)(1)

Administration Directives and Executive Orders

• Open Government Directive, December 8, 2009
• Accountable Government Initiative, September 14, 2010
• Executive Order 13520 – Reducing Improper Payments and Eliminating Waste in Federal Programs
• Executive Order 13589 -- Promoting Efficient Spending

Annual Financial Reports or Performance and Accountability Reports for Agencies and significant entities Included in the government-wide report

1. Agencies Subject to Chief Financial Officers Act of 1990
   
   
   • Cabinet Departments (15)
     • Department of Agriculture
     • Department of Commerce
     • Department of Defense
     • Department of Education
     • Department of Energy
     • Department of Health and Human Services
     • Department of Homeland Security
     • Department of Housing and Urban Development
     • Department of the Interior
     • Department of Justice
     • Department of Labor
     • Department of State
     • Department of Transportation
     • Department of the Treasury
     • Department of Veterans Affairs
     
     
   • Other Key Executive Branch Agencies (9)
     • Environmental Protection Agency
     • General Services Administration
     • National Aeronautics and Space Administration
     • National Science Foundation
     • Nuclear Regulatory Commission
     • Office of Personnel Management
     • Small Business Administration
     • Social Security Administration
     • U.S. Agency for International Development
   
   
2. Certain Entities per Accountability for Tax Dollars Act (11)
   
   • Export-Import Bank of the U. S.
   • Farm Credit System Insurance Corporation
   • Federal Communications Commission
   • Federal Deposit Insurance Corporation
   • National Credit Union Administration
   • Pension Benefit Guaranty Corporation
   • Railroad Retirement Board
   • Securities and Exhange Commission
   • Smithsonian Institution
   • Tennessee Valley Authority
   • U.S. Postal Service

Budget of the U.S. Government (The President’s Budget)

Economic Recovery Efforts

• FinancialStability.gov
• Recovery.gov

Federal Accounting Standards and Concepts

• Federal Accounting Standards Advisory Board (homepage)
• Federal Financial Accounting Concepts and Standards

Federal Financial Reporting Requirements and Guidance

• OMB Circular No. A-136, Financial Reporting Requirements
• OMB Memorandum of December 21, 2001 on changes in reporting dates
• Treasury Financial Manual, Agency Reporting Requirements (Part 2 – Chap. 4700)

Legislation

• American Recovery and Reinvestment Act of 2009 (ARRA)
• Budget Control Act of 2011 (BCA)
• Consolidated Appropriations Act of 2010
• Chief Financial Officers Act of 1990 (CFO Act)
• Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010
• Emergency Economic Stabilization Act of 2008 (EESA)
• Housing and Economic Recovery Act of 2008 (HERA)
• Improper Payments Information Act of 2002 (IPIA)
• Improper Payments Elimination and Recovery Act of 2010 (IPERA)
• Patient Protection and Affordable Care Act of 2010 (PPACA)
• Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

Other Treasury Financial Reports

• Combined Statement of Receipts, Outlays and Balances of the US Government
• Daily Treasury Statement (U.S. Treasury’s cash and debt)
• Monthly Statement of the Public Debt
• Monthly Treasury Statement of Receipts and Outlays of the US Government

Trustees Reports - Medicare and Social Security

• Summary - 2011 Annual Reports of Social Security and Medicare Trustees
• Medicare Board of Trustees Report for 2011
• Social Security Board of Trustees Report for 2011