(a) For fiscal years 1986, 1987, 1988, 1989, and 1990, not later than 180 days after the end of each fiscal year, the Director shall prepare a Consolidated Federal Funds Report presenting the total amount of Federal funds that were obligated for expenditure or expended in each State, county or parish, congressional district, and municipality of the United States in appropriate general categories of Federal funds during the preceding fiscal year. To the extent practicable, such categories shall be consistently constituted from year to year. The report shall be in the form described in subsection (b) and shall be based on the data referred to in subsection (c). (b) The Director shall include in each report required by subsection (a) - (1) the total amount of Federal funds that were reported obligated for expenditure in each State, county or parish, congressional district, and municipality of the United States in appropriate general categories of Federal funds in the fiscal year preceding the fiscal year in which the report is made; or (2) the total amount of Federal funds that were reported actually expended in each State, county or parish, congressional district, and municipality of the United States in appropriate categories in the fiscal year preceding the fiscal year in which the report is made. (c) The report required by subsection (a) shall be based on the data included in - (1) the Federal assistance awards data system established pursuant to section 6102a of this title; (2) the Federal procurement data system established pursuant to section 6(d)(5) of the Office of Federal Procurement Policy Act (41 U.S.C. 405(d)(5)); (3) the appropriate data files of the Office of Personnel Management; (4) the payroll, pension, and grants files of the Office of the Secretary of Defense; (5) the appropriate data files of the United States Postal Service and the Postal Rate Commission; (6) the data system used by the Bureau of the Census to prepare the annual Federal aid to States report; (7) the retirement and disability files of the United States Coast Guard, the Tennessee Valley Authority, the Commissioned Corps of the Public Health Service, the Commissioned Corps of the National Oceanic and Atmospheric Administration, and the Foreign Service; (8) the insurance claims files of the Federal Emergency Management Agency and the Department of Agriculture; (9) the grants files of the Legal Services Corporation; (10) the excess earned income tax credit file of the Internal Revenue Service; (11) the appropriate data files of the National Railroad Passenger Corporation; and (12) the payroll file of the Federal Bureau of Investigation. (d) For the purposes of subsection (b), the general categories of Federal funds presented in each report required by subsection (a) shall include data with respect to grants, loans, purchases and contracts, cooperative agreements, direct Federal payments to individuals, pay of civilian employees of the Government, military pay, annuities, retirement pay, pensions, and disability compensation.