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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":"A2","FootnoteText":"As permissible by law, amounts apportioned shall be spent in a manner consistent with the directives provided in the following: Presidential Memorandum for the Heads of Executive Departments and Agencies, “Unleashing American Energy” (90 Fed. Reg. 8353) and “Declaring a National Energy Emergency” (90 Fed. Reg. 8433). [Rationale: Footnote specifies the purpose(s) for which funds are available to be obligated.]"},{"FootnoteNumber":"A3","FootnoteText":"If a programmatic need arises in FY 2026 for the obligation of funds currently apportioned in Category C, the agency may reallocate up to 2% of the Category C amounts to the applicable Category B lines without further action by OMB. OMB shall be notified in writing of such action no later than ten business days after such reallocation. Any reallocations of Category C amounts in excess of the aforementioned 2% threshold require a reapportionment. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]"},{"FootnoteNumber":"B1","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":"B2","FootnoteText":"12X0137, Line 1200, BA: Mand: Appropriation: Funds are made available pursuant to PL 118-42 and in addition such sums as may be necessary, as authorized by section 521(c) of the Act, to liquidate debt incurred prior to fiscal year 1992 to carry out the rental assistance program under section 521(a)(2) of the Act:,\" which allows for borrowing authority to be substituted for appropriations for pre-1992 obligations."},{"FootnoteNumber":"B4","FootnoteText":"12X2073, Line 1251, BA: Anticipated exercised borrowing authority transferred from other accounts.  Pursuant to section 9005 of the Agriculture Improvement Act of 2018, PL 115-334, further extended by P.L 119-21 (139 STAT, 109)  authorizes commodity credit corporation to transfer $7,000,000 for the Section 9005 of the Farm Security and Rural Investment Act of 2002."}]}