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Financial Report of the U.S. Government


09/30/1995 — 09/30/2023Released AnnuallyLast Updated 02/20/2024
The Financial Report of the U.S. Government presents the federal government’s financial position and condition, including its financial activity and results, for each fiscal year. It provides a comprehensive view of the federal government’s finances, accounting for its revenues and costs, assets and liabilities, and other obligations and commitments. The Financial Report dataset has a table for each of the consolidated financial statements of the U.S. government, which are prepared using GAAP (Generally Accepted Accounting Principles). Detailed descriptions of each statement can be found in the Data Tables tab on this page. Each year’s Financial Report also includes restatements of the previous fiscal year’s figures, enabling users to connect prior year ending balances with current year starting balances. The Financial Report is produced by Treasury in coordination with OMB, which is part of the Executive Office of the President. The Secretary of the Treasury, the Director of OMB, and the Comptroller General of the U.S. at the GAO believe that the information discussed in the Financial Report is important to all Americans.

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Dataset Properties

Data Table Name
Field Name
Display Name
Data Type
Is Required
Statements of Net Costrecord_dateRecord DateThe date that data was published.DATE1
Statements of Net Coststmt_fiscal_yearStatement Fiscal YearThe fiscal year of the Statement. The federal government fiscal year runs from October 1 to September 30. For restatements, the year will be the previous fiscal year compared to the record_fiscal_year.YEAR1
Statements of Net Costrestmt_flagRestatement FlagEither a Y denoting that the line item is a restatement or a N denoting that the line item is the original.STRING1
Statements of Net Costagency_nmAgency NameName of the agencySTRING1
Statements of Net Costgross_cost_bil_amtGross Cost (in Billions)Full cost of all the departments and entities excluding gain or loss from changes in assumptions. These costs are assigned on a cause-and-effect basis, or reasonably allocated to the corresponding entities.CURRENCY1
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