2011   Financial Report of the United States Government

List of Charts and Tables

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Citizen's Guide

Chart 1: U.S. Budget Deficit & Net Operation Cost

Chart 2: History & Current Policy Projections for Total Spending, Net Interest, Non-interest Spending, and Total Receipts, 1980-2086

Chart 3: Government's Revenues

Chart 4: Net Cost: FY 2011

Table 1: Budget Deficit vs. Net Operating Cost

Chart 5: Government Assets & Liabilities as of September 30, 2011

Chart 6: HERA and TARP Investments and Direct Loans Outstanding

Chart 7: Historical & Current Policy Projections for the Composition of Non-interest Spending

Chart 8: History & Current Policy Projections for Debt Held By the Public, 1940-2086

Table: Nation by the Numbers

Management´s Discussion & Analysis

Exhibit 1

Table 1: The Federal Government's Financial Position and Condition

Table 2: FY 2011 Financial Statement Audit Results by Agency

Table 3: Budget Deficit vs. Net Operating Cost

Chart A: Revenues & Costs

Table 4: Gross Cost, Revenues, and Net Cost

Chart B: Government Revenues

Chart C: Net Cost: FY 2011

Chart D: Net Cost 2007-2011

Chart E: Comparing Annual Change in Actuarial Cost to Annual Change in Total Net Cost

Table 5: Assets and Liabilities

Chart F: Liabilities by Type: 2007-2011

Chart G: Debt Held by the Public as a Percent of GDP

Table 6: National Economic Indicators

Chart H: HERA and TARP Investments and Direct Loans Outstanding

Chart I: History and Current Policy Projections for Receipts and Non-interest Spending 1980-2086

Chart J: History & Current Policy Projections for the Composition of Non-interest Spending

Chart K: Historical & Current Policy Projections for Debt Held By the Public, 1940-2086

Chart L: History & Current Policy Projections for Total Spending, Net Interest, Non-interest Spending, and Total Receipts, 1980-2085

Table 7: Cost of Delaying Fiscal Consolidation

Table 8: Social Insurance Future Expenditures in Excess of Future Revenues

Table 9: Changes in Social Insurance Programs

Financial Statements

Statements of Net Cost

Statements of Operations & Changes in Net Position

Reconciliations of Net Operating Cost & Unified Budget Deficit

Statements of Changes in Cash Balance from Unified Budget and Other Activities

Balance Sheets

Statements of Social Insurance

Changes in Social Insurance Amounts

Notes to Financial Statements

Note 2. Cash and Other Monetary Assets as of September 30, 2011, and 2010

Note 3. Accounts and Taxes Receivable as of September 30, 2011, and 2010

Note 4. Direct Loan, Mortgage-Backed Securities, and Defaulted Guaranteed Loan Programs as of September 30, 2011, and 2010

Note 4. Loan Guarantees as of September 30, 2011, and 2010

Note 5: TARP Programs and types

Note 5. Troubled Asset Relief Program as of September 30, 2011, and 2010

Note 5. Troubled Asset Relief Program Direct Loans and Equity Investments as of September 30, 2011, and 2010

Note 7. Inventories and Related Property as of September 30, 2011, and 2010

Note 8. Property, Plant, and Equipment as of September 30, 2011

Note 8. Property, Plant, and Equipment as of September 30, 2010

Note 9. Debt and Equity Securities as of September 30, 2011

Note 9. Debt and Equity Securities as of September 30, 2010

Note 9. Debt and Equity Securities as of September 30, 2011, and 2010

Note 11. Investments in GSE as of September 30, 2011

Note 11. Investments in GSE as of September 30, 2010

Note 12. Other Assets as of September 30, 2011, and 2010

Note 13. Accounts Payable as of September 30, 2011, and 2010

Note 14. Federal Debt Securities Held by the Public and Accrued Interest

Note 14. Intragovernmental Debt Holdings: Federal Debt Securities Held as Investments by Government Accounts as of September 30, 2011, and 2010

Note 15. Federal Employee and Veteran Benefits Payable as of September 30, 2011, and 2010

Note 15. Change in Pension and Accrued Benefits

Note 15. Change in Post-Retirement Health and Accrued Benefits

Note 15. Change in Civilian Life Insurance and Accrued Benefits

Note 15. Significant Long-Term Economic Assumptions Used in Determining Pension Liability and the Related Expense

Note 15 .Significant Long-Term Economic Assumptions Used in Determining Post-Retirement Health Benefits and the Related Expense

Note 15. Significant Long-Term Economic Assumptions Used in Determining Life Insurance Benefits and the Related Expense

Note 15. Fiscal Year, COLA, CPIM

Note 15. Change in Veterans Compensation and Burial Benefits

Note 15. Significant Economic Assumptions Used in Determining Veterans Compensation and Burial Benefits as of September 30, 2011, and 2010

Note 15. Veterans Life Insurance Liability as of September 30, 2011, and 2010

Note 16. Environmental and Disposal Liabilities as of September 30, 2011, and 2010

Note 17. Benefits Due and Payable as of September 30, 2011, and 2010

Note 18. Insurance and Guarantee Program Liabilities as of September 30, 2011, and 2010

Note 19. Other Liabilities as of September 30, 2011 and 2010

Note 20. Collections of Federal Tax Revenue for the Year Ended September 30, 2011

Note 20. Federal Tax Refunds Disbursed for the Year Ended September 30, 2011

Note 20. Reconciliation of Revenue to Tax Collections for the Year Ended September 30, 2011, and 2010

Note 20. Collections of Federal Tax Revenue for the Year Ended September 30, 2010

Note 20. Federal Tax Refunds Disbursed for the Year Ended September 30, 2010

Note 21. Prior Period Adjustments for the Year Ended September 30, 2011, and 2010

Note 22. Financial Treatment of Loss Contingencies

Note 22. Legal contingencies as of September 30, 2010, and 2009

Note 22. Environmental and disposal contingencies as of September 30, 2010, and 2009

Note 23. Long-Term Operating Leases as of September 30, 2011 and 2010

Note 23. Undelivered Orders and Other Commitments as of September 30, 2011, and 2010

Note 24. Earmarked Funds as of September 30, 2011

Note 24. Earmarked Funds as of September 30, 2011

Note 24. Earmarked Funds as of September 30, 2010

Note 24. Earmarked Funds as of September 30, 2010

Note 25. Schedule of Fiduciary Net Assets as of September 30, 2011, and 2010

Note 26. Social Insurance Programs Trust Fund Balances

Note 26. Medicare Present Values (in billions) (Unaudited)

Note 26. Social Security - Demographic and Economic Assumptions

Note 26. Medicare - Demographic and Economic Assumptions

Note 26. Railroad Retirement Demographic Actuarial Assumptions (Sources)

Supplemental Information (Unaudited)

Table 1: Long-Term Fiscal Projections of Federal Receipts and Spending

Chart 1: History & Current Policy Projections for Receipts & Non-interest Spending 1980-2086

Chart 2: Historical & Current Policy Projection for the Composition of Non-interest Spending

Table 2: Components of Change

Chart 3: History & Current Policy Projections for Debt Held By the Public, 1940-2086

Chart 4: History & Current Policy Projections for Total Spending, Net Interest, Non-interest Spending, and Total Receipts, 1980-2086

Table 3: Costs of Delaying Fiscal Consolidation

Chart 5: The projected primary deficit becomes far deeper if health care costs grow rapidly than projected under current policy

Table 4: Impact of Alternative Health Cost Scenarios on 75-year PV imbalance

Chart 6: Projected debt held by the public under varying assumptions for long term interest rate

Table 5: Impact of Alternative Interest Rate Scnarios on 75-year PV imbalance

Figure 1: Social Security, Medicare, and Governmentwide Finances

Table 1: Revenues and Expenditures for Medicare and Social Security Trust Funds and the Total Federal Budget for the Fiscal Year ended September 30, 2011

Chart 1: OASDI Beneficiaries per 100 Covered Workers 1970-2085

Chart 2: OASDI Income (Excluding Interest) and Expenditures 1970-2085 (In billions of dollars)

Chart 3: OASDI Income (Excluding Interest) and Expenditures as a Percent of Taxable Payroll 1970-2085

Chart 4: OASDI Income (Excluding Interest) and Expenditures as a Percent of GDP 1970-1985

Table 2: Present Values of Estimated OASDI Expenditures in Excess of Income Under Various Assumptions, 2011-2085

Chart 5: Total Medicare (HI and SMI) Expenditures and Noninterest Income as a percent of GDP 1970-2085

Chart 6: Medicare Part A Income (Excluding Interest) and Expenditures 1970-2085 (In billions of dollars)

Chart 7: Medicare Part A Income (Excluding Interest) and Expenditures as a Percent of Taxable Payroll 1970-2085

Chart 8: Medicare Part A Income (Excluding Interest) and Expenditures as a Percent of GDP 1970-2085

Chart 9: Medicare Part B and Part D Premium and State Transfer Income and Expenditures 1970-2085 (In billions of dollars)

Chart 10: Medicare Part B and Part D Premium and State Transfer Income and Expenditure as a Percent of GDP 1970-2085

Table 3: Present Values of Estimated Medicare Part A Expenditures in Excess of Income Under Various Assumptions, 2011-2085

Table 4: Present Values of Estimated Medicare Parts B and D Future Expenditures Less Premium Income and State Transfers Under Three Health Care Cost Growth Assumptions, 2011-2085

Table 5: Present Values of Costs Less Revenues of 75-Year Open-Group Obligations HI, SMI, and OASDI

Table 6: Present Values of Costs Less Tax, Premium and State Transfer Revenue through the Infinite Horizon, HI, SMI, OASDI

Chart 11: Estimated Railroad Retirement Income (Excluding Interest and Financial Interchange Income) and Expenditures 2011-2085 (In billions of dollars)

Chart 12: Estimated Railroad Retirement Income (Excluding Interest and Financial Interchange Income) and Expenditures as a Percent of Tier II Taxable Payroll 2011-2085

Table 7: Present Values of Railroad Retirement Expenditures in Excess of Income Under Various Employment and Interest Rate Assumptions, 2011-2085

Table 8: Present Values of 75-Year Projections of Revenues and Expenditures for the Railroad Retirement Program

Chart 13: Estimated Black Lung Income and Expenditures (Excluding Interest) 2012-2040 (in millions of dollars)

Table 9: Present Values of 30-Year Projections of Expenditures and Revenues for the Black Lung Disability Benefit Program

Chart 14: Estimated Unemployment Trust Fund Cashflow Using Expected Economic Conditions 2012-2021 (in billions of dollars)

Table 10: Present Values of 10-Year Projections of Expenditures and Revenues for Unemployment Insurance Under Three Alternative Scenarios for Economic Conditions

Chart 15: Unemployment Trust Fund Solvency as of September 30,2011

Deferred Maintenance as of September 30, 2011, and 2010

Individual Income Tax Liability for Tax Year 2009

Corporation Income Tax Liability for Tax Year 2008

Risk Assumed Information as of September 30, 2011, and 2010

Unmatched Transactions and Balances

Stewardship Information (Unaudited)

Table 11: Stewardship Investments for the Years Ended September 30, 2007, through 2011

Appendixes

Appendix A: Signifigant Government Agencies

Appendix B: Acronyms


Last Updated:  February 16, 2012