Application of the Self-Audit Accounting System (SAAS) to the United States Government Fiscal Year 2024 Financials: Enhancing Integrity, Transparency, and Predictive Governance
Abstract
The United States Government’s Financial Report for Fiscal Year (FY) 2024 highlights a complex financial landscape characterized by growing deficits, rising debt obligations, and systemic fiscal sustainability challenges. Despite a decrease in net operating cost from FY 2023, the government reported a budget deficit of $1.83 trillion, a net operating cost of $2.4 trillion, and a negative net position of $39.9 trillion. To analyze these results comprehensively, this article applies the Self-Audit Accounting System (SAAS) — a modern accounting paradigm that extends Luca Pacioli’s double-entry logic into AI-driven financial integrity checks. SAAS integrates two critical components: the Financial Matrix, which ensures balance-sheet and income-statement coherence through automated debit-credit validation, and the Braille Index, which applies anomaly detection across complex financial structures. Through this lens, the U.S. Government’s FY 2024 financial performance is examined not only in terms of fiscal results but also behavioral and governance dimensions. The analysis explores how integrity, transparency, accountability, and anomaly detection can be institutionalized across federal reporting. A risk dashboard and predictive outlook are developed, offering a forward-looking scenario for fiscal sustainability over the next three to four years. Ultimately, this study reinforces the importance of behavioral transformation, strong governance, and trust as the new currency in advancing financial resilience for the U.S. Government.
Keywords
SAAS, Financial Matrix, Braille Index, U.S. Government Financial Report, Anomaly Detection, Governance, Behavioral Transformation, Trust as Currency, Predictive Accounting
Citations
IRE Journals:
Tri Junarso "Application of the Self-Audit Accounting System (SAAS) to the United States Government Fiscal Year 2024 Financials: Enhancing Integrity, Transparency, and Predictive Governance" Iconic Research And Engineering Journals Volume 9 Issue 4 2025 Page 1982-1994 https://doi.org/10.64388/IREV9I4-1710983
IEEE:
Tri Junarso
"Application of the Self-Audit Accounting System (SAAS) to the United States Government Fiscal Year 2024 Financials: Enhancing Integrity, Transparency, and Predictive Governance" Iconic Research And Engineering Journals, 9(4) https://doi.org/10.64388/IREV9I4-1710983
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