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US public companies are required to file an annual 10-K report with a summary of finances, key metrics, risk factors, and more. This report uses the 10-K format to cover these same topics for the US government.
The federal, state, and local governments that comprise the United States government together create the largest financial entity in the world, yet it can be challenging to determine its performance. While each U.S. publicly-traded company is legally required by the Securities and Exchange Commission (SEC) to submit an annual Form 10-K providing a comprehensive summary of performance, risk factors, and controls to address those risks, the same in-depth analysis of our government is not mandated.
We believe U.S. stakeholders should benefit from the same level of rigor. Welcome to the fourth edition of the USAFacts United States Governments 10-K.