; table of contents. Title I—Strengthening Congressional Control and Review To Prevent Impoundment Sec. 101. Strengthening congressional control. Sec. 102. Strengthening congressional review. Sec. 103. Updated authorities for and reporting by the Comptroller General. Sec. 104. Advance congressional notification and litigation. Sec. 105. Penalties for failure to comply with the Impoundment Control Act of 1974. Title II—Strengthening Transparency and Reporting Subtitle A—Funds Management and Reporting to the Congress Sec. 201. Expired balance reporting in the President’s budget. Sec. 202. Cancelled balance reporting in the President’s budget. Sec. 203. Lapse in appropriations reporting in the President’s budget. Sec. 204. Transfer and other repurposing authority reporting in the President’s budget. Sec. 205. Authorizing cancellations in indefinite accounts by appropriation. Subtitle B—Empowering Congressional Review through Nonpartisan Congressional Agencies and Transparency Initiatives Sec. 211. Requirement to respond to requests for information from the Government Accountability Office for budget and appropriations law decisions. Sec. 212. Reporting requirements for Antideficiency Act violations. Sec. 213. Department of Justice reporting to Congress for Antideficiency Act violations. Sec. 214. Publication of budget or appropriations law opinions of the Department of Justice Office of Legal Counsel. Title III—Strengthening Congressional Role in and Oversight of Emergency Declarations and Designations Sec. 301. Improving checks and balances on the use of the National Emergencies Act. Sec. 302. National Emergencies Act declaration spending reporting in the President’s budget. Sec. 303. Emergency and overseas contingency operations designations by Congress in statute. I Strengthening Congressional Control and Review To Prevent Impoundment 101. Strengthening congressional control (a) In general The Impoundment Control Act of 1974 ( 2 U.S.C. 681 et seq.) is amended by adding at the end the following: 1018. Prudent