Fiscal Year 2006 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.

The FY 2006 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, 2006 and 2005, and the associated reports on internal control and compliance with significant laws and regulations.

All files below are in PDF format.

Complete FY 2006 Financial Report (PDF, 168 pages)

By Chapter:

• Table of Contents  (PDF, 4 pages)
• A Message from the Secretary of the Treasury (PDF, 6 pages)
• Management's Discussion and Analysis (PDF, 20 pages)
• U.S. Comptroller General's Statement (PDF, 4 pages)
• Financial Statements (PDF, 14 pages)
• Notes to the Financial Statements (PDF, 62 pages)
• Supplemental Information (Unaudited) (PDF, 38 pages)
• Stewardship Investments (Unaudited) (PDF, 2 pages)
• Appendix (PDF, 2 pages)
• GAO Auditor's Report (PDF, 20 pages)

Related GAO Publications

Fiscal Year 2006 U.S. Government Financial Statements: Sustained Improvement in Federal Financial Management Is Crucial to Addressing Our Nation's Accountability and Fiscal Stewardship Challenges

GAO-07-607T  March 20, 2007

Summary (HTML)   Highlights Page (PDF)    Full Report (PDF, 38 Pages)    Accessible Text

Financial Audit: Significant Internal Control Weaknesses Remain in the Preparation of the Consolidated Financial Statements of the U.S. Government

GAO-07-805  July 23, 2007

Summary (HTML)   Highlights Page (PDF)    Full Report (PDF, 69 Pages)    Accessible Text   

Fiscal Stewardship: A Critical Challenge Facing Our Nation

GAO-07-362SP  January 31, 2007

Summary (HTML)   Full Report (PDF, 18 Pages)    Accessible Text  

Understanding the Primary Components of the Annual Financial Report of the United States Government

GAO-05-958SP  September 1, 2005

Summary (HTML)   Full Report (PDF, 28 Pages)

Understanding Similarities and Differences Between Accrual and Cash Deficits

GAO-07-117SP,  December 1, 2006

Summary (HTML)   Full Report (PDF, 42 pages)

Understanding Similarities and Differences between Accrual and Cash Deficits: Update for Fiscal Year 2006 Note: updates selected information in Understanding Similarities and Differences between Accrual and Cash Deficits (GAO-07-117SP) and should be read in conjunction with that document.

GAO-07-341SP  January 22, 2007

Summary (HTML)   Full Report (PDF, 4 Pages)    Accessible Text   

See prior years’ Financial Reports and related publications.