Blame for README.md

---

license: other
license_name: tensorust-sample-license
license_link: https://tensorust.com/datasets/expiring-appropriations/
pretty_name: "Expiring Budget Authority Ledger (free sample)"
language:
- en
tags:
- tensorust
- sample
- government-money-and-deadlines
- government-data
- finance
size_categories:
- n<1K
configs:
- config_name: sample
  data_files:
  - split: train
    path: sample.csv
- config_name: summary
  data_files:
  - split: train
    path: summary_by_budget_function.csv
---


# Expiring Budget Authority Ledger: free sample (Tensorust LLC)

490 federal accounts holding $193B of unobligated money that expires Sep 30, 2027, plus the accounts that just lapsed on Sep 30, 2026.

**Headline:** Every Treasury Account Symbol (TAS) whose budget authority stops being available for new obligations on Sep 30, 2027 (490 accounts, $193B unobligated as of Aug 31, 2026) or that lapsed on Sep 30, 2026 ($515B was still unobligated with one month left).

This repository is a **free teaser**, not the dataset. It holds 25 example rows and a summary table with no names in it. The full file has **1,382 rows** and is sold by Tensorust LLC: **[https://tensorust.com/datasets/expiring-appropriations/](https://tensorust.com/datasets/expiring-appropriations/)**.

## Files here

| file | what it is |
|---|---|
| `sample.csv` | 25 rows of the full file (the same sample shown on tensorust.com) |
| `summary_by_budget_function.csv` | row counts and totals by budget function across the full file, no entity names (groups with fewer than 3 rows are folded into "Other") |

## Summary by budget function (largest groups)

| Budget function | rows | Unobligated balance (USD) |
|---|---|---|
| National Defense | 181 | 201,480,511,403 |
| International Affairs | 142 | 29,045,507,835 |
| Health | 128 | 20,779,465,790 |
| Administration of Justice | 126 | 12,072,958,029 |
| Natural Resources and Environment | 123 | 9,872,757,307 |
| Transportation | 112 | 16,430,471,044 |
| Education, Training, Employment, and Social Services | 110 | 48,300,926,680 |
| General Government | 98 | 55,262,584,461 |
| Income Security | 70 | 43,044,538,885 |
| Veterans Benefits and Services | 57 | 21,481,725,254 |
| Agriculture | 52 | 2,257,509,914 |
| Community and Regional Development | 50 | 7,368,548,671 |
| TOTAL | 1,382 | 708,640,334,100 |

Full table: `summary_by_budget_function.csv`.

## What the full file has

- 1,382 rows
- Key fields: treasury_account_symbol, treasury_account_name, federal_account_symbol, federal_account_name, owning_agency, reporting_agency, budget_function, budget_subfunction, beginning_period_of_availability, ending_period_of_availability
- Parquet and CSV, a README with sources, method and limits, and the build script
- Free 25-row sample (no personal contact data)

Coverage: All agencies that submit DATA Act File A; TAS with a fixed period of availability ending FY2026 or FY2027 and a positive unobligated balance. FY2026 period 11 (Aug 31, 2026); built Nov 6, 2026. Re-run when FY2026 P12 and FY2027 periods post.

### Columns in the full file

| column | meaning |
|---|---|
| `treasury_account_symbol` | Treasury Account Symbol (TAS) |
| `treasury_account_name` | TAS title |
| `federal_account_symbol` | Federal account |
| `federal_account_name` | Federal account title |
| `owning_agency` | Owning agency |
| `reporting_agency` | Reporting agency |
| `budget_function` | Budget function |
| `budget_subfunction` | Budget subfunction |
| `beginning_period_of_availability` | First fiscal year the money is available |
| `ending_period_of_availability` | Last fiscal year available for new obligations |
| `years_of_availability` | Years of availability |
| `expires` | Date the authority expires for new obligations |
| `status` | expired 2026 or expires 2027 |
| `total_budgetary_resources` | Total budgetary resources, USD |
| `appropriated_this_year` | Appropriated in FY2026, USD |
| `brought_forward` | Unobligated balance brought forward, USD |
| `obligations_incurred` | Obligations incurred in FY2026 to date, USD |
| `unobligated_balance` | Unobligated balance at period end, USD |
| `share_unobligated` | Unobligated / total budgetary resources |
| `gross_outlays` | Gross outlays, USD |
| `submission_period` | DATA Act submission period |
| `last_modified` | Last modified |

## Get the full file

| tier | price | includes |
|---|---|---|
| Agency file | $400 | All expiring accounts for one department, CSV and Excel. |
| Government-wide ledger | $1,500 | All 1,382 expiring accounts government-wide. |
| Monthly ledger | $4,800 a year | The ledger re-run each month as new periods post, with the fastest burn-downs and largest balances flagged going into Q4. |

Email **mattbusel@tensorust.com** with the tier and a billing contact, and we will send a proper invoice (ACH or card). The file is delivered once the invoice is paid. Details and the live sample: [https://tensorust.com/datasets/expiring-appropriations/](https://tensorust.com/datasets/expiring-appropriations/). All datasets: https://tensorust.com/datasets/

## Method and limits

Download File A for FY2026 P11 at the TAS level, keep fixed-period accounts ending 2026 or 2027 with an unobligated balance above zero, and compute share unobligated.

Not a forecast of contract awards. Part of an unobligated balance may be reserved, apportioned for later, or legally unavailable. No-year accounts are excluded. Expired money can still pay for adjustments to existing obligations for five years.

## Sources

- USAspending.gov account download API, File A account balances by Treasury Account Symbol, FY2026 periods 1 to 11 (through Aug 31, 2026)

## License

The sample and summary here are free to view, analyze and cite with attribution to "Tensorust LLC, https://tensorust.com/datasets/expiring-appropriations/". The full dataset is licensed separately per tier. No resale or redistribution of Tensorust data without a written license.

Tensorust LLC, Tuckahoe NY. mattbusel@tensorust.com | https://tensorust.com