Check out this video from the AICPA. Gregory Anton, CPA, CGMA, offers a non-partisan and clear analysis into why the US government’s financial statements provide a different perspective compared to the annual budget.
http://www.aicpa.org/advocacy/pages/cpasinsight.aspx
What's at Stake? A CPA's Insights into the Federal Government's Finances
www.aicpa.org
What’s at Stake? A CPA’s Insights into the Federal Government’s Finances offers guidance for policy makers and the public on how the US government’s financial statements can be used for greater understanding