The financial report for a federal agency may include a statement of social insurance and statement of changes in social insurance.

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The OMB requires all federal agencies to prepare an annual Performance and Accountability Report or an Agency Financial Report to report its financial activities for the year. The financial section of the report contains (for both the current and the previous year) a balance sheet, a statement of net costs, a statement of changes in net position, and a statement of budgetary resources. Where applicable, agencies must also prepare a statement of custodial activity, a statement of social insurance, and a statement of changes in social insurance.

The Financial Report for a Federal Agency May Include a Statement