shall provide a report to the Committees on Appropriations not later than October 31, 2021, detailing by account and source year, the use of the authority provided pursuant to this subsection during the previous fiscal year. (b) Notwithstanding any other provision of this Act, with respect to any budget authority provided by this Act that is proposed to be rescinded or that is set to be reserved or proposed to be deferred in a special message transmitted under section 1012 or 1013 of the Congressional Budget and Impoundment Control Act of 1974 ( 2 U.S.C. 681 et seq.) within 90 days of the expiration of the period of availability of such funds, including, if applicable, the 90-day period before the initial period of availability for which such budget authority was provided, such budget authority— (1) shall be made available for obligation in sufficient time to be prudently obligated as required under section 1012(b) or 1013 of the Congressional Budget and Impoundment Control Act of 1974