; and (2) guidelines prescribed by the Secretary of Labor. . (b) This section shall be effective on the date of enactment of this Act. 112. (a) The paragraph under the heading "Working Capital Fund" in the Department of Labor Appropriations Act, 1958, Public Law 85–67 , 71 Stat. 210, as amended, is further amended by striking all of the text that appears after "for expenses necessary for the maintenance and operation of" and inserting "a comprehensive program of centralized services which the Secretary of Labor may prescribe and deem appropriate and advantageous to provide on a reimbursable basis: Provided , That such fund may receive advances and reimbursements from funds available to bureaus, offices, and agencies for which such centralized services are performed at rates which will return in full all expenses of operation, including reserves for accrued annual leave, worker's compensation, depreciation of capitalized equipment and amortization of human resources software and systems (either acquired or donated): Provided further , That the Secretary of Labor may transfer annually an amount not to exceed $9,000,000 from unobligated balances in the Department’s salaries and expenses accounts, to the unobligated balance of the Working Capital Fund, to be merged with such Fund and used for the acquisition of capital equipment and the improvement of financial management, information technology and other support systems, and to remain available for obligation for an additional five fiscal years: Provided further , That such fund may receive reimbursements from entities or persons for use of Departmental facilities, including associated utilities and security services, and such reimbursements shall be credited to and merged with this fund: Provided further , That none of the funds shall be available unless the Chief Information Officer of the Department of Labor has submitted a plan, approved by the Office of Management and Budget, describing the amounts to be transferred by account, the planned use of funds,