This book investigates the financial and operational health of the United States by applying the framework of a corporate annual report to the nation's government. Meredith E. Bagby, a financial analyst and author, utilizes this corporate analogy to translate complex government data into a format accessible to the average taxpayer. By treating the citizenry as shareholders, the text argues that the public is entitled to a transparent accounting of national performance, fiscal responsibility, and policy outcomes. The work synthesizes government statistics and budgetary reports to provide a comprehensive overview of the country's status at the close of the 1990s.

Readers frequently note the clarity of the book's unique organizational structure, which successfully demystifies dense government documentation. Experts highlight this as a useful tool for citizens seeking to understand the fiscal mechanics of the federal government without requiring a background in economics.