; and (ii) by inserting or identification after disclosure ; (2) in subsection (b) by striking awards permitted under this section and inserting awards for the disclosure of fraud, waste, or mismanagement under this section ; and (3) by adding at the end the following: (c) (1) If the Chief Financial Officer of the agency determines that potential unnecessary expenses identified by an employee meet the requirements of subparagraphs (C) and (D) of section 4511(a)(2), except as provided in subsection (d), the head of the agency shall transfer the amount of the unnecessary expenses or unnecessary budget authority from the applicable appropriations account to the general fund of the Treasury. (2) Any amounts transferred under paragraph (1) shall be deposited in the Treasury and used for deficit reduction, except that in the case of a fiscal year for which there is no Federal budget deficit, such amounts shall be used to reduce the Federal debt (in such manner as the Secretary of the Treasury considers appropriate). (3) In the case of an agency for which there is no Chief Financial Officer, the head of the agency shall designate an agency employee who shall have the authority to make the determinations for identification of unnecessary expenses under this section. (d) (1) The head of an agency may retain not more than 10 percent of amounts to be transferred to the general fund of the Treasury under subsection (c)(1). (2) Amounts retained by the head of an agency under paragraph (1) may be— (A) used for the purpose of paying a cash award under subsection (a) to one or more employees who identified the unnecessary expenses