The Fiscal Year 2009 Financial Report of the United States Government — along with various related publications — is available from the U.S. Government Accountability Office (GAO) .

As stated there:

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 (USG) to the President and the Congress. GAO is required to audit these statements.