; (2) the impact of the limitations on business activities as to mortgage amounts and aggregate commitments, and any other statutory limitations, on the current and anticipated business activity of the FHA; and (3) whether the provisions of subtitle C appropriately provide that the FHA will be operated in a safe and sound manner and will fulfill the public purposes of its establishment. (b) Timing The report required by this section shall be submitted on the third January 1st occurring after the conclusion of the transition period under section 551. 530. Funding (a) Funding of salaries and expenses There is authorized to be appropriated for each fiscal year to the FHA, for salaries, expenses, and technology for the management and operations of the FHA an amount not exceeding the amount of the negative subsidy credited to the negative subsidy receipt account not needed for reserves of the funds of the FHA pursuant to sections 216 and 219. (b) Funding of Claims (1) Availability of funds Amounts credited to the financing account of the FHA, established pursuant to title V of the Congressional Budget Act of 1974, shall be permanently and indefinitely available for payment of any claim that the FHA approves under a contract of insurance or other credit enhancement instrument pursuant to this title. (2) Borrowing authority (A) In general To the extent that such amounts are insufficient for such purpose, the FHA may borrow from the Treasury pursuant to title V of the Congressional Budget Act of 1974. (B) Notice to Congress Upon exercising the authority referred to in subparagraph (A), the FHA shall submit to the Congress— (i) notice of such exercise of authority and the extent of the borrowing undertaken; (ii) a plan for repayment to the Treasury of the amounts borrowed, specifying the time and amounts of such payments