Untitled section

The congressional budget justifications for fiscal year 2027 to be submitted to the House and Senate Committees on Appropriations shall — (1) use or provide a comparison to the account and sub-account structure provided under this Act or report accompanying this Act, whichever is more detailed; (2) present all available budgetary resources from contract authority, mandatory budget authority, advance appropriations, and discretionary authority, including disaster and emergency-designed funding; (3) provide detailed information on all programs, including detailed discussion of proposed new initiatives or changes to the agency financial plan; and (4) provide detailed tables and organizational charts that delineate funding for salaries and expenses and the number of full-time equivalent and full-time positions, as well as justifications for all funding and staffing changes, reorganizations, or restructurings: Provided, That such information shall be provided at the same level of detail as provided to support the fiscal year 2025 budget justifications and amounts provided for salaries and expenses by the Infrastructure Investment and Jobs Act (Public Law 117–58), and any supplemental disaster or emergency-designated funding shall be presented separately and distinctly.