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2016 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 2016 ($4.4 trillion)

Chart 3: Government Tax and Other Revenues

Chart 4: The Government's Assets and Liabilities as of September 30, 2016

Chart 5: Historical & Current Policy Projections for Receipts, Non-interest Spending, Net Interest, and Total Spending 1980-2091

Chart 6: History & Current Policy Projections for Total Receipts; Non-interest, Net Interest, and Total Spending; and Debt Held by the Public, 1980-2091

Table: Nation by the Numbers

Management´s Discussion & Analysis

Exhibit 1

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

Table 2: FY 2016 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 2016 ($4.4 trillion)

Chart B: Net Cost: 2012-2016

Chart C: Government Tax and Other Revenues

Table 5: Assets and Liabilities

Chart D: Liabilities by Type: 2012-2016

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 1980-2091

Chart G: History and Current Policy Projections for Total Receipts; Non-interest, Net interest, and Total Spending; and Debt Held by the Public, 1980-2091

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 2016

Chart H: FY 2016 Improper Payment Root Cause by Category

Financial Statements

Statements of Net Cost

Statements of Operations and Changes in Net Position

Reconciliations of Net Operating Cost and 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, 2016, and 2015

Note 3. Accounts and Taxes Receivable as of September 30, 2016, and 2015

Note 4. Direct Loan and Defaulted Guaranteed Loan Programs as of September 30, 2016, and 2015

Note 4. Loan Guarantees as of September 30, 2016, and 2015

Note 5. Inventories and Related Property, Net as September 30, 2016, and 2015

Note 6.Property, Plant, and Equipment as of September 30, 2016

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

Note 7. Debt and Equity Securities as of September 30, 2016

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

Note 7. Debt and Equity Securities as of September 30, 2016 and 2015

Note 8. Investments in GSEs as of September 30, 2016

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

Note 9. Other Assets as of September 30, 2016, and 2015

Note 10. Accounts Payable as of September 30, 2016, and 2015

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, 2016, and 2015

Note 12. Federal Employee and Veteran Benefits Payable as of September 30, 2016, and 2015

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

Note 12. Significant Long-Term Economic Assumptions Used in Determining Life Insurance Benefits and the Related Expense

Note 12. Workers' Compensation Benefits

Note 12. Change in Veterans Compensation and Burial Benefits

Note 12. Significant Economic Assumptions Used in Determining Veterans Compensation and Burial Benefits as of September 30, 2016, and 2015

Note 12. Change in Veterans Education Benefits

Note 12. Veterans Life Insurance Liability as of September 30, 2016, and 2015

Note 13. Environmental and Disposal Liabilities as of September 30, 2016, and 2015

Note 14. Benefits Due and Payable as of September 30, 2016, and 2015

Note 15. Insurance and Guarantee Program Liabilities as of September 30, 2016, and 2015

Note 16. Other Liabilities as of September 30, 2016, and 2015

Note 17. Collections of Federal Revenue for the Year Ended September 30, 2016

Note 17. Federal Tax Refunds Disbursed for the Year Ended September 30, 2016

Note 17. Reconciliation of Revenue to Tax Collections for the Year Ended September 30, 2016, and 2015

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

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

Note 18. Legal contingencies as of September 30, 2016, and 2015

Note 18. Environmental and disposal contingencies as of September 30, 2016, and 2015

Note 19. Long-Term Operating Leases as of September 30, 2016 and 2015

Note 19. Undelivered Orders and Other Commitments as of September 30, 2016, and 2015

Note 20. Funds from Dedicated Collections as of September 30, 2016

Note 20. Funds from Dedicated Collections as of September 30, 2015

Note 21. Schedule of Fiduciary Net Assets as of September 30, 2016, and 2015

Note 22. Social Insurance Programs Trust Fund Balances

Note 22. Medicare Present Values (in trillions) (Unaudited)

Note 22. Social Security - Demographic and Economic Assumptions

Note 22. Medicare - Demographic and Economic Assumptions

Note 22. Railroad Retirement Demographic Actuarial Assumptions (Sources)

Note 23. 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, 1980-2091

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, 1940-2016

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, 2016

Chart 1: OASDI Beneficiaries per 100 Covered Workers 1970-2090

Chart 2: OASDI Income (Excluding Interest) and Expenditures 1970-2090 (In billions of dollars)

Chart 3: OASDI Income (Excluding Interest) and Expenditures as a Percent of Taxable Payroll 1970-2090

Chart 4: OASDI Income (Excluding Interest) and Expenditures as a Percent of GDP 1970-2090

Table 2: Present Values of Estimated OASDI Expenditures in Excess of Income Under Various Assumptions, 2016-2090

Chart 5: Total Medicare (HI and SMI) Expenditures and Noninterest Income as a percent of GDP 1970-2090

Chart 6: Medicare Part A Income (Excluding Interest) and Expenditures 1970-2090 (In billions of dollars)

Chart 7: Medicare Part A Income (Excluding Interest) and Expenditures as a Percent of Taxable Payroll 1970-2090

Chart 8: Medicare Part A Income (Excluding Interest) and Expenditures as a Percent of GDP 1970-2090

Chart 9: Medicare Part B and Part D Premium and State Transfer Income and Expenditures 1970-2090 (In billions of dollars)

Chart 10: Medicare Part B and Part D Premium and State Transfer Income and Expenditures as a Percent of GDP 1970-2090

Table 3: Present Values of Estimated Medicare Part A Expenditures in Excess of Income Under Various Assumptions, 2016-2090

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, 2016-2090

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 2016-2090 (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 2016-2090

Table 7: Present Values of Railroad Retirement Expenditures in Excess of Income Under Various Employment and Interest Rate Assumptions, 2016-2090

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 2017-2040 (in millions of dollars)

Table 9: Present Values of 24-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 2017-2026 (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, 2016

Deferred Maintenance and Repairs as of September 30, 2016, and 2015

Risk Assumed Information as of September 30, 2016, and 2015

Federal Oil and Gas Resources as of September 30, 2016 and 2015

Estimated Federal Oil and Gas Petroleum Royalties (Proved Reserves) As of September 30, 2016 and 2015

Federal Natural Resources Other than Oil and Gas as of September 30, 2016 and 2015

Other Information (Unaudited)

Individual Income Tax Liability for Tax Year 2014

Corporation Income Tax Liability for Tax Year 2013

Unmatched Transactions and Balances

Required Supplementary Stewardship Information (Unaudited)

Stewardship Investments for the Years Ended September 30, 2012 through 2016

Appendixes

Appendix A: Reporting Entity

Appendix B: Acronyms

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