We conducted this analysis by organizing the spending data reported to USAspending.gov in a way that reflects the structure of the federal government. To do this, we matched federal accounts with the Office of Management and Budget's (OMB's) Master Account File, which lists agencies and their Treasury accounts as presented in the government-wide budget. We based this analysis on File A information reported to USAspending.gov. The diagram indicates agencies that don't have sub-agencies; these agencies continue directly to the federal accounts branch. We used OMB's sub-agency taxonomy, in which DOD sub-agencies appear more as functional accounts than sub-agencies.
The data reflects federal account balances and obligations through the end of Fiscal Year 2019. The data used in this tool was updated as of November 2019.