Office of the Inspector General

B1: Funds identified on line 1840 are anticipated collections and subject to change. The limitation in section 1128C(b)(2) of Public Law 104-191 that states that "Funds received...shall remain available for obligation for 1 year from the date of the deposit of such funds" still applies.

A1: The total amount apportioned may be increased for additional spending authority from offsetting collections received by an amount not to exceed 10% of the sum of such amounts identified in the calculation of total budgetary resources available (excluding appropriations from the Medicare trust funds). The amount of such increase is to be applied to the appropriate line in the application of budgetary resources. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A2: The amount on line 1823 is the required sequester amount in dollars assuming that the program receives spending authority from offsetting collections equal to the amount on lines 1800 and/or 1840. Due to the indefinite nature of the account, the sequester amount in whole dollars may not be equal to the sequester amount in dollars reflected in the OMB Report to the Congress on the Joint Committee Reductions for Fiscal Year 2023. During the remainder of the fiscal year, if the spending authority from offsetting collections is different from the amount listed on lines 1800 and/or 1840, the amount in dollars currently reflected on line 1823 is hereby automatically apportioned as follows: The agency will achieve the reduction by applying a 5.7 percent reduction to sequesterable collections in this account from the beginning of the fiscal year. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]