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Apportioned amounts may be adjusted upwards without further action by OMB by up to 2 percent of total budgetary resources or $2 million, whichever is lower, to reflect: (1) increases in amounts of actual budgetary resources that are realized above anticipated amounts and (2) upward adjustments in the amount of unobligated balances brought forward. Additionally, non-expenditure transfers of budget authority or balances authorized by law for amounts less than the lower of 2 percent of total budgetary resources or $2 million (except for transfers from the Wildfire Suppression Operations Reserve fund or transfers between accounts affected by the Forest Service budget restructure outlined in section 435 of division D of the Further Consolidated Appropriations Act, 2020), to or from any of the accounts listed, may be processed and are apportioned without further action by OMB.  [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]"},{"FootnoteNumber":"A2","FootnoteText":"The amount on line 1232 is the required sequester amount in dollars assuming that the program requires appropriations equal to the amount listed on line 1250.  Due to the indefinite nature of the account, the sequester amount in dollars may not be equal to the sequester amount in dollars reflected in the most recent for the current fiscal year sequestration order.  During the remainder of the fiscal year, if the necessary appropriation is different from the amount listed on line 1250, the amount in dollars currently reflected on line 1232 is hereby automatically apportioned as follows: The agency will achieve the reduction by applying a 5.7% sequester as required by the most recent for the current fiscal year order pursuant to the Budget Control Act of 2011 (P.L. 112-25).  The amount on line 1203 is the estimated previously unavailable funding for prior fiscal year pursuant to the Budget Control Act of 2011.  The estimated amount may be increased or decreased without further action by OMB if the actual previously unavailable appropriation differs from the estimate. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]"},{"FootnoteNumber":"B1","FootnoteText":"Amounts include Forest Service's estimated earnings, distributed as directed in the Great American Outdoors Act, P.L. 116-152 Sec. 200402(d)(3), Sec. 200402(e)(1)."},{"FootnoteNumber":"B2","FootnoteText":"Reflects the President's Order which requires budgetary resources in non-exempt nondefense mandatory program be reduced by 5.7% and in accordance with section 251A of the Balanced Budget and Emergency Deficit Control Act, as amended (BBEDCA), 2 U.S.C. 901a."},{"FootnoteNumber":"B3","FootnoteText":"Reflects the estimated amount previously unavailable for FY 2025 pursuant to BBEDCA SEC. 256 (k)(6).  The estimated amount may be increased or decreased without further action by OMB if the actual previously unavailable appropriation differs from the estimate."},{"FootnoteNumber":"B9","FootnoteText":"Amounts provided to the Forest Service in PL 119-74 Commerce, Justice, Science; Energy and Water Development; and Interior and  Environment Appropriations Act, 2026"}]}