Transfer and other repurposing authority 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 2243, is further amended by adding at the end the following: (42) for the budget for fiscal year 2027, a report— (A) identifying any transfer authority or other authority to repurpose appropriations provided in a law other than an appropriation act; and (B) with respect to any such authority, providing the citation to the statute, the list of departments or agencies covered, an explanation of when such authority may be used, and an explanation on any use of such authority in the preceding 3 fiscal years..