Pub. L. 115-141, div. F, tit. V, sec. 535 (as amended)

SEC. 535. (a) The Secretary of Homeland Security may include in the President’s budget proposal for Coast Guard for fiscal year 2019, submitted pursuant to section 1105(a) of title 31, United States Code, and accompanying justification materials, an account structure established by section 563 of Division F of the Consolidated Appropriations Act, 2016 (Public Law 114-113). (b) Not earlier than October 1, 2018, the accounts designated under subsection (a) may be established, and the Secretary of Homeland Security may execute appropriations of the Department as provided pursuant to such subsection, including any continuing appropriations made available for fiscal year 2019 before enactment of a regular appropriations Act. (c) Notwithstanding any other provision of law, the Secretary of Homeland Security may transfer any appropriation made available to the Department of Homeland Security by any appropriations Acts to the accounts created pursuant to subsection (b) to carry out the requirements of such subsection, and shall notify the Committees on Appropriations of the Senate and the House of Representatives within 5 days of each transfer. (d)(1) Not later than November 1, 2018, the Secretary of Homeland Security shall establish the preliminary baseline for application of reprogramming and transfer authorities and submit the report specified in paragraph (2) to the Committees on Appropriations of the Senate and the House of Representatives. (2) The report required in this subsection shall include— (A) a delineation of the amount and account of each transfer made pursuant to subsection (b) or (c); (B) a table for each appropriation with a separate column to display the President’s budget proposal, adjustments made by Congress, adjustments due to enacted rescissions, if appropriate, adjustments made pursuant to the transfer authority in subsection (b) or (c), and the fiscal year level; (C) a delineation in the table for each appropriation, adjusted as described in paragraph (2), both by budget activity and program, project, and activity as detailed in the Budget Appendix; and (D) an identification of funds directed for a specific activity. (e) The Secretary shall not exercise the authority provided in subsections (b), (c), and (d) unless, not later than June 1, 2018, the Chief Financial Officer has submitted to the Committees on Appropriations of the Senate and the House of Representatives— (1) technical assistance on new legislative language in the account structure under subsection (a); and (2) comparison tables of fiscal years 2017, 2018, and 2019 in the account structure under subsection (a).