; and (B) provide such reallotted funds to States to carry out sections 221 through 224 in accordance with procedures established by the Commission. (2) Requests by States In establishing procedures under paragraph (1)(B), the Commission shall include procedures that provide for the distribution of reallotted funds under that paragraph pursuant to requests submitted by States in need of such funds. (3) Availability of amounts The reallotment of funds under paragraph (1) shall not extend the period for which such funds are available for expenditure. 308. Agency reports of wasteful and excessive spending required (a) Report on wasteful and excessive spending With respect to each of fiscal years 2019 through 2024 the inspector general of the Agencies described in section 102(b)(2)(A)(iii) shall submit to the Administrator of each such Agency and to Congress a report (in this section referred to as the IG report ) regarding wasteful and excessive spending, or duplicative programs causing wasteful and excessive spending at such Agency, including recommendations for how to eliminate such wasteful and excessive spending. (b) Implementation required Not later than 2 years after the submission of the report required under subsection (a), and except as provided in subsection (c), the head of each Agency described in section 102(b)(2)(A)(iii) shall implement all of the reasonable and cost-effective recommendations in such reports. (c) Exception The implementation requirement in subsection (b) shall not apply to a recommendation by an inspector general that would violate an existing law. With regard to any such recommendation, the head of each Agency described in section 102(b)(2)(A)(iii) shall submit to Congress a description of the necessary change to the law to legally implement the recommendation. (d) Report on implementation Not later than 6 months after the end of the implementation period described in subsection (b), the head of each Agency described in section 102(b)(2)(A)(iii) shall submit to Congress a report on—