Section 1. Short title
This Act may be cited as the Locating Every Disbursement in Government Expenditure Records Act or the LEDGER Act.
(a) In general
Subchapter II of chapter 35 of title 31, United States Code, is amended by adding at the end the following:
Section 3517. Traceability of expenditures
Not later than 180 days after the date of enactment of this section, the Secretary of the Treasury shall implement a system that tracks all outlays from each appropriation, receipt, or other fund account in the Treasury by each department, agency, office, or other establishment in the executive, legislative, or judicial branch of the United States Government, including disbursements subject to the requirements under section 3325, which shall include tracking the period of availability of the amounts in the applicable appropriation, receipt, or other fund account.
(b) Conforming amendment
The table of sections for chapter 35 of title 31, United States Code, is amended by inserting after the item relating to section 3516 the following: