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
• Executive Order 13520 – Reducing Improper Payments
• Executive Order 13576 - Delivering an Efficient, Effective, and Accountable Government
• Executive Order 13589 -- Promoting Efficient Spending
• Campaign to Cut Waste
• Creation of the Council on Financial Assistance Reform

Annual Financial Reports or Performance and Accountability Reports for Agencies and significant entities Included in the Financial Report of the U.S. Government.

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)

• The President’s Budget for 2013
• The President’s Budget for 2012

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)
• American Taxpayer Relief Act (ATRA)
• 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)
• Federal Financial Management Improvement Act of 1996 (FFMIA)
• Federal Funding Accountability and Transparency Act of 2006
• 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
• Unemployment Compensation Assistance Act of 2010
• Worker, Homeownership, and Business Assistance Act of 2009

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 - 2012 Annual Reports of Social Security and Medicare Trustees
• Medicare Board of Trustees Report for 2012
• Social Security Board of Trustees Report for 2012