Official Documentation & Transparency
Last Updated: August 13, 2026

Data & Calculation Methodology

Comprehensive transparency on data ingestion, formulas, fiscal-year baselines, and mathematical models.

Independent Project Notice:

USA Spending is an independent project and is not affiliated with, operated by, sponsored by, or endorsed by the U.S. Government, USAspending.gov, the U.S. Department of the Treasury, or any government agency.

1. Introduction

USA Spending ingests, normalizes, and presents official U.S. government spending data released by federal agencies. Because public accounting datasets use technical terminology, this page documents our exact formulas, data definitions, and visual normalization practices.

2. Data Types & Financial Metrics

Outlays (Actual Payments):Outlays represent actual cash disbursements made by the U.S. Treasury to liquidate federal obligations (e.g., checks issued or direct electronic transfers). Unless otherwise specified, main figures on USA Spending represent outlays.
Obligations (Binding Commitments):Obligations are legally binding agreements (such as awarded contracts or signed grant agreements) that will result in outlays immediately or in future periods.
Budgetary Resources:Total funding available to an agency, including congressional appropriations, borrowing authority, and spending authority from offsetting collections.
Contracts vs Grants vs Loans:Prime contract awards represent purchases of goods and services. Grants represent financial assistance awarded to non-federal entities. Loans represent face values or subsidy costs of federal lending programs.

3. Fiscal Year Baseline

U.S. Federal Fiscal Years (FY) do not match calendar years. A federal fiscal year begins on October 1st of the preceding calendar year and ends on September 30th.

FY2026 = October 1, 2025 – September 30, 2026 (365 Days)
FY2024 = October 1, 2023 – September 30, 2024 (366 Days — Leap Year)

4. Spending Rate Calculations

To help users conceptualize trillion-dollar budgets, annual outlays are converted into per-timeframe rates:

Daily Rate = Annual Outlays ÷ Days in Fiscal Year (365 or 366)
Hourly Rate = Daily Rate ÷ 24
Minute Rate = Hourly Rate ÷ 60
Second Rate = Minute Rate ÷ 60

Disclaimer: Rate conversions are mathematical averages calculated over the fiscal year. They do not represent live per-second bank wire transactions.

5. Percentage Calculations

Percentage share is computed strictly as:

Percentage Share = (Category or State Outlays ÷ Total Federal Outlays) × 100

6. Pie Chart Reconciliation

Pie and donut charts enforce strict visual part-to-whole integrity. Where top categories are displayed, an explicit "Other / Remaining Federal Functions" component reconciles the chart to 100.0% of total federal spending ($6.75 Trillion in FY2026).

7. Historical Data Consistency

Historical trend curves preserve historical reporting baselines without inflation adjustment unless specifically labeled.

8. State Geographic Allocation

"Federal spending associated with a state" represents federal prime contract performance locations or recipient addresses in USAspending datasets.

It does NOT represent state government tax revenue, local municipal budgets, or direct personal tax burdens.

9. Recipient Data Attribution

Recipient data displays prime awardees as registered in SAM.gov / USAspending. Inclusion of an entity does not imply political endorsement or wrongdoing.

10. Category Classification

Category groupings correspond to official OMB budget function codes and USAspending major object classes.

11. Limitations & Updates

Federal reporting is subject to agency revisions and reporting lags. Data displays update dynamically as official feeds refresh.