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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 new budget authority or unobligated balances authorized by law for amounts less than the lower of 2 percent of total budgetary resources or $2 million (except for Section 102 transfers and transfers from the Wildfire Suppression Operations Reserve fund), 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":"A17","FootnoteText":"The sum of amounts on the anticipated sequestration line 1255 (SEQ) and the corresponding actual sequestration line 1232 (SEQ) is the required sequestration amount in dollars assuming that the program realizes anticipated fees for administrative expenses equal to $31,350, which is currently equal to sum of amounts listed on the anticipated appropriation line 1250 and corresponding actual appropriation line 1201. Due to the anticipated nature of administrative expenses in this account, the sequestration amount in dollars may not be equal to the sequestration amount in dollars reflected in the OMB Report to Congress on the BBEDCA 251A Sequestration for Fiscal Year 2026, issued on May 30, 2025. During the remainder of the fiscal year, if actual fees for administrative expenses is different from the estimated $31,350, each amount in dollars currently reflected on line 1255 (SEQ) and corresponding line 1232 (SEQ), is hereby automatically apportioned as follows: The agency will achieve the reduction by applying a 5.7% reduction to the receipts for administrative expenses in this account from the beginning of the fiscal year. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]"},{"FootnoteNumber":"A20","FootnoteText":"Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $2,146,868,200 is available immediately for obligation. Of the remaining amounts provided by P.L. 119-74, $399,930,800 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.]"},{"FootnoteNumber":"A21","FootnoteText":"The OMB approved apportionment signed on February 21, 2026 inadvertently changed the line description for Category B line 6011 and misaligned resources from amounts that had been previously approved on September 30, 2025; amounts pursuant to the FY 2026 short-term continuing resolution (P.L. 119-37), as automatically apportioned to this account by OMB Bulletin 26-01; and then the full-year 2026 appropriations Act (P.L. 119-74), as automatically apportioned via section 120.41 of Circular A-11, to that line. This reapportionment restores the line description for Category B line 6011 from September 30, 2025 and corrects the misalignment of budgetary resources. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]"}]}