6 U.S.C. § 103a

(a) Establishment There is hereby established in the Treasury of the United States a fund to be known as the “Department of Homeland Security Nonrecurring Expenses Fund” (the Fund). (b) Transfer of unobligated balances of expired discretionary funds Unobligated balances of expired discretionary funds appropriated for this or any succeeding fiscal year from the General Fund of the Treasury to the Department of Homeland Security by this or any other Act may be transferred (not later than the end of the fifth fiscal year after the last fiscal year for which such funds are available for the purposes for which appropriated) into the Fund. (c) Availability of funds Amounts deposited in the Fund shall be available until expended, and in addition to such other funds as may be available for such purposes, for information technology system modernization and facilities infrastructure improvements necessary for the operation of the Department, subject to approval by the Office of Management and Budget. (d) Limitation on apportionment or allotment of funds Amounts in the Fund may not be apportioned or allotted for any fiscal year until after the date on which the Act making full-year appropriations for the Department of Homeland Security for the applicable fiscal year is enacted into law, subject to subsection (e). (e) Notification of planned use of funds The Committees on Appropriations of the House of Representatives and the Senate shall be notified at least 15 days in advance of the planned use of funds.