Expired balance reporting in the President’s budget
Division B — Restoring Checks and Balances, Accountability, and Transparency › Title XXII — Reasserting Congressional Power of the Purse › Subtitle B — Strengthening Transparency and Reporting › Part 1 — Funds Management and Reporting to the Congress
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Section 1105(a) of title 31, United States Code, is amended by adding at the end the following: (39) for the budget for each of fiscal years 2027 through 2031, a report— (A) identifying unobligated expired balances as of the beginning of the current fiscal year and the beginning of each of the preceding 2 fiscal years by agency and the applicable Treasury Appropriation Fund Symbol or fund account; and (B) providing explanation of unobligated expired balances in any Treasury Appropriation Fund Symbol or fund account that exceed the lesser of 5 percent of total appropriations made available for that account or $100,000,000..