The Treasury Department released last month the 2009 Financial Report of the U.S. Government.  This report, issued each year, provides a comprehensive view of the government’s current financial position.  According to the Treasury Department, the federal government’s net operating cost for FY2009 was $1.254 trillion, up about $245 billion from the previous year.  Most of the increase was due to higher mandatory payments for Social Security, Medicaid and Medicare.  This report not only is a comprehensive listing and display of a broad array of federal government financial data, it is a valuable reference.  It includes data and descriptions of statements of Net Cost, Operations and Changes in Net Position, Reconciliations of Net Operating Cost and Unified Budget Deficit, Changes in Cash Balance, and Balance Sheets.  Along with this are detailed notes to each of the financial statements.  The report also includes a section entitled “A Citizen’s Guide,” which explains the contents of the report in laymen terms.