SYSTEMS

Follow the money through the systems.

Follow the money through the systems.

Follow the money through the systems.

Start with the Public Ledger. Then follow the laws, institutions and payment routes behind each spending area.

Start with the Public Ledger. Then follow the laws, institutions and payment routes behind each spending area.

Start with the Public Ledger. Then follow the laws, institutions and payment routes behind each spending area.

01 · PUBLIC LEDGER

See the whole budget first.

See the whole budget first.

See the whole budget first.

Receipts, outlays and deficit use one consistent set of official budget-function categories. FY2024 and FY2025 are completed fiscal years. FY2026 covers October 2025–August 2026 only; September is excluded. Partial-year totals are not full-year comparisons.

02 · INVESTIGATIONS

Follow authority, payments and consequences.

Follow authority, payments and consequences.

Follow authority, payments and consequences.

Congress enacts spending and eligibility laws. The president proposes a budget and signs or vetoes legislation. Agencies implement enacted law. Some spending follows standing eligibility rules, rather than a new annual allocation. Investigations distinguish payments to institutions from support received by people.

03 · CONNECTED PATHWAYS

Ask what the system means for people.

Ask what the system means for people.

Ask what the system means for people.

People brings attributed public accounts into the evidence. Choices follows specific enacted decisions, alternatives and their documented or projected consequences. These are connected routes through the same investigations.