The main purpose of this legislation, known as the Locating Every Disbursement in Government Expenditure Records Act or the LEDGER Act, is to improve the tracking and transparency of federal government spending. The goal is to create a system that allows for better oversight of how taxpayer money is spent by ensuring that all expenditures are traceable. The key provision of the LEDGER Act requires the Secretary of the Treasury to establish a comprehensive tracking system for all federal spending. This system must be implemented within 180 days of the law being enacted.