; and (2) may not be used to provide authority for an item that has been denied authorization by Congress. (c) Effect on authorization amounts A transfer made from one account to another under the authority of this section shall be deemed to increase the amount authorized for the account to which the amount is transferred by an amount equal to the amount transferred. (d) Notice to Congress The Secretary shall promptly notify Congress of each transfer made under subsection (a). 1002. Modification of required elements of annual reports on emergency and extraordinary expenses of the Department of Defense Paragraph (2) of section 127(d) of title 10, United States Code, is amended to read as follows: (2) Each report submitted under paragraph (1) shall include, for each individual expenditure covered by such report in an amount in excess of $20,000, the following: (A) A detailed description of the purpose of such expenditure. (B) The amount of such expenditure. (C) An identification of the approving authority for such expenditure. (D) A justification why other authorities available to the Department could not be used for such expenditure. (E) Any other matters the Secretary considers appropriate. . 1003. Inclusion of military construction projects in annual reports on unfunded priorities of the Armed Forces and the combatant commands (a) Inclusion of military construction projects among unfunded priorities Subsection (d) of section 222a of title 10, United States Code, is amended in the matter preceding paragraph (1) by inserting , including a military construction project, after program, activity, or mission requirement . (b) Order of urgency of priority Paragraph (2) of subsection (c) of such section is amended to read as follows: (2) Prioritization of priorities Each report shall present the unfunded priorities covered by such report as follows: (A) In overall order of urgency of priority. (B) In overall order of urgency of priority among unfunded priorities (other than military construction projects). (C) In