II
119THCONGRESS
1
STSESSION S. 1160
To require adequate traceability for expenditures by the Federal Government.
IN THE SENATE OF THE UNITED STATES
MARCH26, 2025
Mr. S
COTTof Florida (for himself and Mr. MARSHALL) introduced the fol-
lowing bill; which was read twice and referred to the Committee on
Homeland Security and Governmental Affairs
A BILL
To require adequate traceability for expenditures by the
Federal Government.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Locating Every Dis-4
bursement in Government Expenditure Records Act’’ or 5
the ‘‘LEDGER Act’’. 6
SEC. 2. TRACEABILITY OF EXPENDITURES. 7
(a) I
NGENERAL.—Subchapter II of chapter 35 of 8
title 31, United States Code, is amended by adding at the 9
end the following: 10
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•S 1160 IS
‘‘§ 3517. Traceability of expenditures 1
‘‘Not later than 180 days after the date of enactment 2
of this section, the Secretary of the Treasury shall imple-3
ment a system that tracks all outlays from each appropria-4
tion, receipt, or other fund account in the Treasury by 5
each department, agency, office, or other establishment in 6
the executive, legislative, or judicial branch of the United 7
States Government, including disbursements subject to 8
the requirements under section 3325, which shall include 9
tracking the period of availability of the amounts in the 10
applicable appropriation, receipt, or other fund account.’’. 11
(b) C
ONFORMINGAMENDMENT.—The table of sec-12
tions for chapter 35 of title 31, United States Code, is 13
amended by inserting after the item relating to section 14
3516 the following: 15
‘‘3517. Traceability of expenditures.’’.
Æ
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