The fiscal year (FY) 2011 Financial Report of the United States Government (Report) provides the President, Congress, and the American people with a comprehensive view of the Federal Government’s finances, ., its financial position and condition, its revenues and costs, assets and liabilities, and other obligations and commitments. The Report also discusses important financial issues and significant conditions that may affect future operations. This year's Report emphasizes two key issues: the Government’s ongoing efforts to strengthen the economy and create jobs and the need to achieve fiscal sustainability over the medium and long term. Pursuant to 31.