amount for Salaries and Expenses , $88,500,000, to remain available until expended, to prevent, prepare for, and respond to coronavirus, which shall be for audits and investigations and for reimbursement of the Tiny Findings Child Development Center for salaries for employees, as authorized by this title: Provided , That not later than 90 days after the date of enactment of this Act, the Government Accountability Office shall submit to the Committees on Appropriations of the House of Representatives and the Senate a spend plan specifying funding estimates and a timeline for such audits and investigations: Provided further , That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. General Provisions—This Title 901. Source of Funds Used For Payment of Salaries and Expenses of Senate Employee Child Care Center The Secretary of the Senate shall reimburse the Senate Employee Child Care Center for personnel costs incurred until September 30, 2021, for employees of such Center who have been ordered to cease working due to measures taken in the Capitol complex to combat coronavirus, from amounts in the appropriations account Miscellaneous Items within the contingent fund of the Senate. 902. Funds appropriated to the Architect of the Capitol in this Act also may be used to restore amounts, either directly or through reimbursement, for obligations incurred by the Architect to prevent, prepare for, and respond to Coronavirus Disease 2019 (COVID–19) prior to the date of enactment of this Act. Funds used to restore amounts to other Architect of the Capitol accounts shall assume the original period of availability of such accounts. 903. Authority of Architect of the Capitol to Make Expenditures in Response to Emergencies (a) COVERAGE OF COMMUTING EXPENSES Section 1305(a)(2) of the Legislative Branch Appropriations Act, 2010 ( 2 U.S.C. 1827(a)(2) ) is amended by inserting after refreshments , the