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2015 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 Operating Cost

Chart 2: Net Cost: FY 2015 ($3.9 trillion)

Chart 3: Government Tax and Other Revenues

Chart 4: The Government's Assets and Liabilities as of September 30, 2015

Chart 5: Historical & Current Policy Projections for Receipts, Non-interest Spending, Net Interest, and Total Spending 1980-2090

Chart 6: History & Current Policy Projections for Total Receipts; Non-interest, Net Interest, and Total Spending; and Debt Held by the Public, 1980-2090

Table: Nation by the Numbers

Management´s Discussion & Analysis

Exhibit 1

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

Table 2: FY 2015 CFO Act Financial Statement Audit Results

Table 3: Net Operating Cost vs. Budget Deficit

Table 4: Gross Cost, Revenues, Net Cost, and Net Operating Cost

Chart A: Net Cost: FY 2015 ($3.9 trillion)

Chart B: Net Cost: 2011-2015

Chart C: Government Tax and Other Revenues

Table 5: Assets and Liabilities

Chart D: Liabilities by Type: 2011-2015

Chart E: Debt Held by the Public as Percent of GDP

Table 6: National Economic Indicators

Chart F: Historical and Current Policy Projections for Receipts, Non-interest Spending, Net Interest, and Total Spending 1980-2090

Chart G: History and Current Policy Projections for Total Receipts; Non-interest, Net interest, and Total Spending; and Debt Held by the Public, 1980-2090

Table 7: Costs of Delaying Fiscal Reform

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

Table 9: Changes in Social Insurance Projections

Table 10: Auditor-Reported Material Weaknesses: FY 2015

Chart H: FY 2015 Improper Payment Root Cause by Category

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 Long-Term Fiscal Projections

Statements of Social Insurance

Statements of Changes in Social Insurance Amounts

Notes to Financial Statements

Note 2. Cash and Other Monetary Assets as of September 30, 2015, and 2014

Note 3. Accounts and Taxes Receivable as of September 30, 2015, and 2014

Note 4. Direct Loan and Defaulted Guaranteed Loan Programs as of September 30, 2015, and 2014

Note 4. Loan Guarantees as of September 30, 2015, and 2014

Note 5. Inventories and Related Property, Net as September 30, 2015, and 2014

Note 6.Property, Plant, and Equipment as of September 30, 2015

Note 6. Property, Plant, and Equipment as of September 30, 2014

Note 7. Debt and Equity Securities as of September 30, 2015

Note 7. Debt and Equity Securities as of September 30, 2014

Note 7. Debt and Equity Securities as of September 30, 2015 and 2014

Note 8. Investments in GSEs as of September 30, 2015

Note 9. Other Assets as of September 30, 2015, and 2014

Note 10. Accounts Payable as of September 30, 2015, and 2014

Note 11. Federal Debt Securities Held by the Public and Accrued Interest

Note 11. Intragovernmental Debt Holdings: Federal Debt Securities Held as Investments by Government Accounts as of September 30, 2015, and 2014

Note 12. Federal Employee and Veteran Benefits Payable as of September 30, 2015, and 2014

Note 12. Change in Pension and Accrued Benefits

Note 12. Change in Post-Retirement Health and Accrued Benefits

Note 12. Change in Civilian Life Insurance and Accrued Benefits

Note 12. Significant Long-Term Economic Assumptions Used in Determining Pension Liability and the Related Expense

Note 12. Change in Veterans Compensation and Burial Benefits

Note 12. Veterans Life Insurance Liability as of September 30, 2015, and 2014

Note 13. Environmental and Disposal Liabilities as of September 30, 2015, and 2014

Note 14. Benefits Due and Payable as of September 30, 2015, and 2014

Note 15. Insurance and Guarantee Program Liabilities as of September 30, 2015, and 2014

Note 16. Other Liabilities as of September 30, 2015, and 2014

Note 17. Collections of Federal Tax Revenue for the Year Ended September 30, 2015

Note 17. Federal Tax Refunds Disbursed for the Year Ended September 30, 2015

Note 17. Reconciliation of Revenue to Tax Collections for the Year Ended September 30, 2015, and 2014

Note 17. Collections of Federal Revenue for the Year Ended September 30, 2014

Note 17. Federal Tax Refunds Disbursed for the Year Ended September 30, 2014

Note 18. Prior-Period Adjustments for the Year Ended September 30, 2015, and 2014

Note 19. Legal contingencies as of September 30, 2015, and 2014

Note 19. Environmental and disposal contingencies as of September 30, 2015, and 2014

Note 20. Long-Term Operating Leases as of September 30, 2015 and 2014

Note 20. Undelivered Orders and Other Commitments as of September 30, 2015, and 2014

Note 21. Funds from Dedicated Collections as of September 30, 2015

Note 21. Funds from Dedicated Collections as of September 30, 2014

Note 22. Schedule of Fiduciary Net Assets as of September 30, 2015, and 2014

Note 23. Social Insurance Programs Trust Fund Balances

Note 23. Medicare Present Values (in billions) (Unaudited)

Note 23. Social Security - Demographic and Economic Assumptions

Note 23. Medicare - Demographic and Economic Assumptions

Note 23. Railroad Retirement Demographic Actuarial Assumptions (Sources)

Note 24. Changes in Long-Term Fiscal Projections

Required Supplementary Information (Unaudited)

Chart 1: Historical & Current Policy Projections for Receipts and the Composition of Non-interest Spending

Chart 2: History & Current Policy Projections for Total Receipts; Non-interest, Net-interest, and Total Spending; and Debt Held By the Public, 1980-2090

Table 1: Costs of Delaying Fiscal Reform

Table 2: Impact of Alternative Health Cost Scenarios on Cost of Delaying Fiscal Reform

Table 3: Impact of Alternative Interest Rate Scenarios on Cost of Delaying Fiscal Reform

Table 4: Impact of Alternative Discretionary Spending Growth Scenarios on Cost of Delaying Fiscal Reform

Table 5: Impact of Alternative Revenue Growth Scenarios on Cost of Delaying Fiscal Reform

Chart 3: Debt Held By the Public as a Percent of GDP, 1940-2015

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, 2015

Chart 1: OASDI Beneficiaries per 100 Covered Workers 1970-2089

Chart 2: OASDI Income (Excluding Interest) and Expenditures 1970-2089 (In billions of dollars)

Chart 3: OASDI Income (Excluding Interest) and Expenditures as a Percent of Taxable Payroll 1970-2089

Chart 4: OASDI Income (Excluding Interest) and Expenditures as a Percent of GDP 1970-2089

Table 2: Present Values of Estimated OASDI Expenditures in Excess of Income Under Various Assumptions, 2015-2089

Chart 5: Total Medicare (HI and SMI) Expenditures and Noninterest Income as a percent of GDP 1970-2089

Chart 6: Medicare Part A Income (Excluding Interest) and Expenditures 1970-2089 (In billions of dollars)

Chart 7: Medicare Part A Income (Excluding Interest) and Expenditures as a Percent of Taxable Payroll 1970-2089

Chart 8: Medicare Part A Income (Excluding Interest) and Expenditures as a Percent of GDP 1970-2089

Chart 9: Medicare Part B and Part D Premium and State Transfer Income and Expenditures 1970-2089 (In billions of dollars)

Chart 10: Medicare Part B and Part D Premium and State Transfer Income and Expenditures as a Percent of GDP 1970-2089

Table 3: Present Values of Estimated Medicare Part A Expenditures in Excess of Income Under Various Assumptions, 2015-2089

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, 2015-2089

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 2015-2089 (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 2015-2089

Table 7: Present Values of Railroad Retirement Expenditures in Excess of Income Under Various Employment and Interest Rate Assumptions, 2015-2089

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

Chart 13: Estimated Black Lung Disability Trust Fund Income and Expenditures (Excluding Interest) In Constant (or Inflation-Adjusted) Dollars 2016-2040 (in millions of dollars)

Table 9: Present Values of 25-Year Projections of Expenditures and Revenues for the Black Lung Disability Trust Fund

Chart 14: Estimated Unemployment Trust Fund Cash Flow Using Expected Economic Conditions In Constant (or Inflation-Adjusted) Dollars 2016-2025 (in billions of dollars)

Table 10: 10-Year Projections of Expenditures and Revenues for Unemployment Insurance in Constant (or Inflation-Adjusted) Dollars Under Three Alternative Analyses for Economic Conditions

Chart 15: Unemployment Trust Fund Solvency as of September 30, 2015

Deferred Maintenance and Repairs (Single Estimate) as of September 30, 2015

Deferred Maintenance and Repairs as of September 30, 2014

Risk Assumed Information as of September 30, 2015, and 2014

Federal Oil and Gas Resources as of September 30, 2015 and 2014

Estimated Federal Oil and Gas Petroleum Royalties (Proved Reserves) As of September 30, 2015 and 2014

Federal Natural Resources Other than Oil and Gas as of September 30, 2015 and 2014

Other Information (Unaudited)

Individual Income Tax Liability for Tax Year 2013

Corporation Income Tax Liability for Tax Year 2012

Unmatched Transactions and Balances

Required Supplementary Stewardship Information (Unaudited)

Stewardship Investments for the Years Ended September 30, 2011, through 2015

Appendixes

Appendix A: Reporting Entity

Appendix B: Acronyms

Proceed to Related Resources



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