Revolving Fund

B1: ECONOMY ACT, CHIEF'S ECONOMY ACT, ACCOUNT ADJUSTMENT ACT: Includes amounts to reimburse for ordered services initially billed against servicing element's appropriation, including orders between Corps and other Federal agencies (Economy Act, 31 USC 1535(a)), between Corps and State and Local governments (10 USC 3036 and 31 USC 6505), and between Corps offices (account adjustment statute, 31 USC 1534).

B1: ECONOMY ACT, CHIEF'S ECONOMY ACT, ACCOUNT ADJUSTMENT ACT: Includes amounts to reimburse for ordered services initially billed against servicing element's appropriation, including orders between Corps and other Federal agencies (Economy Act, 31 USC 1535(a)), between Corps and State and Local governments (10 USC 3036 and 31 USC 6505), and between Corps offices (account adjustment statute, 31 USC 1534).

B2: Funds are being transferred from 096-3123/X to 096-4902/X in accordance with the Operation and Maintenance heading in Division B, Title I of the Commerce, Justice, Science, Energy and Water Development; and Interior and Environmental Appropriations Act, 2026 (Public Law 119-74): "of which $40,000,000, to be derived from the general fund of the Treasury, shall be for the design and construction to replace Federal dredges, in addition to amounts otherwise made available for such purposes, and shall be transferred to and merged with funds available for such purposes in the revolving fund established by the first section of the Act of July 27, 1953 (33 U.S.C. 576)”.

B1: ECONOMY ACT, CHIEF'S ECONOMY ACT, ACCOUNT ADJUSTMENT ACT: Includes amounts to reimburse for ordered services initially billed against servicing element's appropriation, including orders between Corps and other Federal agencies (Economy Act, 31 USC 1535(a)), between Corps and State and Local governments (10 USC 3036 and 31 USC 6505), and between Corps offices (account adjustment statute, 31 USC 1534).

B1: ECONOMY ACT, CHIEF'S ECONOMY ACT, ACCOUNT ADJUSTMENT ACT: Includes amounts to reimburse for ordered services initially billed against servicing element's appropriation, including orders between Corps and other Federal agencies (Economy Act, 31 USC 1535(a)), between Corps and State and Local governments (10 USC 3036 and 31 USC 6505), and between Corps offices (account adjustment statute, 31 USC 1534).

A1: The sum of amounts on the anticipated sequestration line 1844 (SEQM) and the corresponding actual sequestration line 1823 (SEQM) is the required sequestration amount in dollars assuming that the program realizes anticipated offsetting collections for administrative expenses equal to $338,000, which is currently reflected as part of the sum of amounts listed on the anticipated mandatory spending authority from offsetting collections line 1840 and corresponding actual mandatory spending authority from offsetting collections lines 1800 and 1801. 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 offsetting collections for administrative expenses are different from the estimated $338,000, each amount in dollars currently reflected on line 1844 (SEQM) and corresponding line 1823 (SEQM), is hereby automatically apportioned as follows: The agency will achieve the reduction by applying a 5.7% reduction to actual offsetting collections 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.]