Financial Audit: FY 2019 and FY 2018 Consolidated Financial Statements of the U.S. Government [open pdf - 7MB]
From the Document: "This report transmits the results of GAO's [Government Accountability Office] audit of the U.S. government's fiscal years 2019 and 2018 consolidated financial statements. […] In summary, we found the following:  Certain material weaknesses in internal control over financial reporting and other limitations resulted in conditions that prevented us from expressing an opinion on the accrual-based consolidated financial statements as of and for the fiscal years ended September 30, 2019, and 2018. [...]  Significant uncertainties (discussed in Note 22 to the consolidated financial statements), primarily related to the achievement of projected reductions in Medicare cost growth, prevented us from expressing an opinion on the sustainability financial statements, which consist of the 2019 and 2018 Statements of Long-Term Fiscal Projections; the 2019, 2018, 2017, 2016, and 2015 Statements of Social Insurance; and the 2019 and 2018 Statements of Changes in Social Insurance Amounts. [...]  Material weaknesses resulted in ineffective internal control over financial reporting for fiscal year 2019.  Material weaknesses and other scope limitations, discussed above, limited tests of compliance with selected provisions of applicable laws, regulations, contracts, and grant agreements for fiscal year 2019. Overall, the federal government has made significant strides in improving financial management since key federal financial management reforms were enacted in the 1990s."
Government Accountability Office: http://www.gao.gov/