Sec. 201. Expired balance reporting in the President’s budget
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Section 1105(a) of title 31, United States Code, is amended by adding at the end the following: for the budgets for each of fiscal years 2022 through 2026, a report on— 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 an explanation of 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. .