support table. (e) Assessments (1) No assessment shall be levied or collected unless such assessment and the basis therefor are presented to the Committees in the budget justifications and are subsequently approved by the Committees. The explanation for any assessment in the budget justification shall show the amount of the assessment, the activities assessed, and the purpose of the funds. (2) Proposed changes to estimated assessments, as such estimates were presented in annual budget justifications, shall be submitted through the reprogramming process set out in this section and shall be subject to the same dollar and reporting criteria as any other reprogramming. (3) Each department, agency or bureau that utilizes assessments shall submit an annual report to the Committees which provides details on the use of all funds assessed from any other program, project, or activity. (4) In no case shall contingency funds or assessments be used to finance agency actions disapproved or limited by the Congress. (f) Land acquisitions, easements, and forest legacy Lands shall not be acquired for more than the approved appraised value (as addressed in section 301(3) of Public Law 91–646 ), unless such acquisitions are submitted to the Committees for approval in compliance with these procedures. (g) Land exchanges Land exchanges, wherein the estimated value of the Federal lands to be exchanged is greater than $1,000,000, shall not be consummated until the Committees have had a 30-day period in which to examine the proposed exchange. In addition, the Committees shall be provided advance notification of exchanges valued between $500,000 and $1,000,000. (h) Budget structure The program, project, and activity structure for any agency appropriation account shall not be altered without advance approval of the Committees. (i) Operating plans Not later than 60 days after the date of enactment of this Act, each department or agency funded by this Act shall submit an operating plan to the Committees to establish the baseline for