The Citizen's Guide (Guide) to the Fiscal Year (FY) 2013 Financial Report of the U.S. Government (Financial Report) summarizes the U.S. Government's (Government) current financial position and condition and discusses key financial topics, including fiscal sustainability. This Guide and the Financial Report are produced by the U.S. Department of the Treasury in cooperation with the Office of Management and Budget (OMB). The Secretary of the Treasury, Director of OMB, and Comptroller General of the United States at the Government Accountability Office (GAO) believe that the information discussed in this Guide is important to all Americans.