; and (B) (i) with respect to any such obligation or expenditure, the amount so obligated or expended, the account affected, and an explanation of which Antideficiency Act exceptions permitted the department or agency, as the case may be, to incur such obligation or expenditure; and (ii) an explanation of any changes in the application of any Antideficiency Act exception for a program, project, or activity from any explanations previously reported on pursuant to this paragraph. . 204. Transfer and other repurposing authority reporting in the President’s budget Section 1105(a) of title 31, United States Code, as amended by section 203, is further amended by adding at the end the following: (43) for the budget for fiscal year 2022, a report on— (A) any transfer authority or other authority to repurpose appropriations provided in a law other than an appropriation act; and (B) with respect to any such authority, the citation to the statute, the list of departments or agencies covered, an explanation of when such authority may be used, and an explanation on any use of such authority in the preceding 3 fiscal years. . 205. Authorizing cancellations in indefinite accounts by appropriation (a) In general Subchapter IV of chapter 15 of title 31, United States Code, is amended by inserting after section 1555 the following: 1555a. Cancellation of appropriations available for indefinite periods within an account Any remaining balance (whether obligated or unobligated) from an appropriation available for an indefinite period in an appropriation account available for an indefinite period that does not meet the requirements for closure under section 1555 shall be canceled, and thereafter shall not be available for obligation or expenditure for any purpose, if— (1) the head of the agency concerned or the President determines that the purposes for which the appropriation was made have been carried out