The US Congress is responsible for collecting taxes, tariffs, anf fees. The US Congress is also responsible for saying where the the money is spent. Not the President, not the courts, not even the American people. Acording to the US Constitution, only the US Congress can determine where the government's revenues are spent.
The US Congress writes laws to tell the US government departments, inclding the President, how much money they can spend and what they can spend it on.