Lapse in appropriations—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, as amended by section 2242, is further amended by adding at the end the following: (41) a report— (A) identifying any obligation or expenditure made by a department or agency affected in whole or in part by any lapse in appropriations of 5 consecutive days or more during the preceding fiscal year for which amounts were not available; and (B) with respect to any such obligation or expenditure, providing— (i) the amount so obligated or expended; (ii) the account affected; (iii) an explanation of the exception under subchapter III of chapter 13 or subchapter II of chapter 15 of this title, or another legal authority, that permitted the department or agency, as the case may be, to incur such obligation or expenditure; and (iv) an explanation of any change in the application of any exception under subchapter III of chapter 13 or subchapter II of chapter 15 of this title for a program, project, or activity from any explanations previously reported on pursuant to this paragraph..