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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":"A5","FootnoteText":"To the extent authorized by law, these amounts may be increased or decreased for indefinite appropriations, borrowing authority, interest to and from Treasury, actual unobligated balances, actual recoveries of prior year obligations, actual reimbursements earned, including reimbursements and offsetting collections from non-Federal sources, contributions from non-Federal\/Federal sources, and release of contingency funds without further action by OMB.  Transfer of funds authorized by law to or from any of the accounts listed may be made without further action by OMB.  [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]"},{"FootnoteNumber":"B5","FootnoteText":"Amounts provided to Forest Service in Infrastructure Investment and Jobs Act (PL 117-58)."},{"FootnoteNumber":"B7","FootnoteText":"Amounts on this apportionment are rounded up to ensure apportioned amounts reflect actual resources available per section 120.21 of OMB Circular A-11.  As a result, amounts shown as budgetary resources may be higher than actual amounts reported on the SF-133."},{"FootnoteNumber":"B10","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, PL 119-74 Sec 444( c )."},{"FootnoteNumber":"B11","FootnoteText":"The exclusion of actual amounts from the SF-133 on the financing account does not subject Forest Service to the Anti-Deficiency Act but rather allows estimates to be recorded in the Trial Balance ensuring a clean Financial Statement Audit."}]}