Check out this video from the AICPA. Greg Anton, CPA, CGMA, offers a non-partisan and clear analysis into why the financial statements provide a different perspective compared to the annual budget.
http://www.aicpa.org/Advocacy/Pages/CPAsInsight.aspx
What's at Stake? The CPA Profession on Federal Fiscal Responsibility
www.aicpa.org
What's at Stake? The CPA Profession on Federal Fiscal Responsibility offers guideance on how the U.S. government's financial statements can be used for greater understanding of the nation's fiscal health.