Cancelled balance reporting in the President’s budget

Section 1105(a) of title 31, United States Code, as amended by section 2241, is further amended by adding at the end the following: (40) for the budget for each of fiscal years 2027 through 2031, a report— (A) identifying cancelled balances (pursuant to section 1552(a)) for the preceding 3 fiscal years by agency and Treasury Appropriation Fund Symbol or fund account; (B) providing explanation of cancelled 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; and (C) including a tabulation, by Treasury Appropriation Fund Symbol or fund account and appropriation, of all balances of appropriations available for an indefinite period in an appropriation account available for an indefinite period that do not meet the criteria for closure under section 1555, but for which either— (i) the head of the agency concerned or the President has determined that the purposes for which the appropriation was made have been carried out; or (ii) no disbursement has been made against the appropriation— (I) in the prior year and the preceding fiscal year; or (II) in the prior year and which the budget estimates zero disbursements in the current year..