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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":"A3","FootnoteText":"Amounts apportioned on this line from line 1000 (line split \"E\") for the Ecosystems Mission Area are available for obligation consistent with the latest agreed-upon spending plan for Fiscal Year 2026 between the Department of the Interior (DOI) and the Office of Management and Budget (OMB) for such mission area. Such spending plan submitted by DOI shall include: the existing and anticipated obligations of such amounts by spending category (e.g., salaries and expenses, training and technical assistance, cooperative agreements, grant funding, etc.); and a detailed description of how such spending plan aligns with Administration priorities. Any revisions or additions to such spending plan shall be proposed to OMB in writing no later than five business days before the anticipated obligation of funds based on such revisions or additions. If OMB agrees to such revision or addition, OMB will notify DOI in writing, and the latest agreed-upon spend plan shall include that modification. In the absence of an agreed-upon spend plan between DOI and OMB, DOI may obligate funds for the Ecosystems Mission Area only as necessary for Federal salary and payroll expenses, minimum expenses to maintain safe operations, or payments otherwise required by law. [Rationale: An agency spend plan or other documentation is necessary to better understand how the agency intends to obligate some or all of the apportioned funds.]"},{"FootnoteNumber":"A4","FootnoteText":"Funds are apportioned with the understanding that DOI will comply with guidance in OMB Circular A-11 section 130.21 for Economy Act agreements and sections 130.25 -130.31 for Foreign Assistance Act agreements. [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.]"}]}