The "Locating Every Disbursement in Government Expenditure Records Act," or LEDGER Act, aims to significantly enhance the traceability of all Federal Government expenditures. It mandates that the Secretary of the Treasury implement a comprehensive tracking system within 180 days of the bill's enactment. This system will track all outlays from every appropriation, receipt, or other fund account within the Treasury, covering all departments, agencies, and establishments across the executive, legislative, and judicial branches of the United States Government. Crucially, the system must also track the period of availability for the amounts in each applicable fund account, thereby promoting greater transparency and accountability in federal spending.