are available for obligation in the current fiscal year and any amounts available for obligation in the current fiscal year derived from collections, fees or charges. (4) Assessment is any overhead charge, deduction, reserve or holdback, including working capital fund and cost pool charges, from any program, project, and activity to support government-wide, departmental, agency, or bureau administrative functions or headquarters, regional, or central operations or to provide for contingencies. (b) General guidelines for reprogramming (1) A reprogramming should be made only when an unforeseen situation arises, and then only if postponement of the project or the activity until the next appropriation year would result in actual loss or damage. (2) Any project or activity, which may be deferred through reprogramming, shall not later be accomplished by means of further reprogramming, but instead, funds should again be sought for the deferred project or activity through the regular appropriations process. (3) Except under the most urgent situations, reprogramming should not be employed to initiate new programs or increase allocations specifically denied or limited by the Congress, or to decrease allocations specifically increased by the Congress. (4) New programs requested in the budget should not be initiated before enactment of the bill without notification to, and the approval of, the Committees on Appropriations of the House of Representatives and the Senate (hereinafter the Committees ). This restriction applies to all such actions regardless of whether a formal reprogramming of funds is required to begin the program. (c) Criteria (1) A reprogramming shall be submitted to the Committees in writing 30 days prior to implementation if— (A) it exceeds $1,000,000 individually or cumulatively or results in a cumulative increase or decrease of more than 10 percent of funds annually in any affected program, project, or activity