; (B) that such materials and products are not produced in the United States in sufficient and reasonably available quantities and of a satisfactory quality; or (C) that inclusion of domestic material will increase the cost of the overall project contract by more than 25 percent. (3) Implementation of exceptions (A) Non-delegation of authority The head of an agency may not delegate the authority to make a finding described in paragraph (2). (B) Publication Not later than 30 days after making a finding described in paragraph (2), the head of the agency shall publish in an easily identifiable location on the website of the agency information regarding the finding, including a detailed justification for the exception. (4) Annual report Not later than 180 days after the end of each fiscal year, the head of each executive agency that has made an exception finding described in paragraph (2) in the fiscal year shall submit to the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Oversight and Government Reform of the House of Representatives a report on the total amount of exceptions used and detailed information regarding and justification for the exceptions. (5) Calculation of component cost For purposes of this subsection, in calculating components' costs, labor costs involved in final assembly shall not be included in the calculation. (6) Intentional violations If it has been determined by a court or Federal agency that any person intentionally— (A) affixed a label bearing a Made in America inscription, or any inscription with the same meaning, to any product used in projects to which this section applies, sold in or shipped to the United States that was not made in the United States; or (B) represented that any product used in projects to which this section applies, sold in or shipped to the United States that was not produced in the United States, was produced in the United States