; and (B) with respect to any such obligation or expenditure, providing— (i) the amount so obligated or expended; (ii) the account affected; (iii) an explanation of the exception under subchapter III of chapter 13 or subchapter II of chapter 15 of this title, or another legal authority, that permitted the department or agency, as the case may be, to incur such obligation or expenditure; and (iv) an explanation of any change in the application of any exception under subchapter III of chapter 13 or subchapter II of chapter 15 of this title for a program, project, or activity from any explanations previously reported on pursuant to this paragraph. . 514. Transfer and other repurposing authority reporting in the President’s budget Section 1105(a) of title 31, United States Code, as amended by section 513, is further amended by adding at the end the following: (43) for the budget for fiscal year 2025, a report— (A) identifying any transfer authority or other authority to repurpose appropriations provided in a law other than an appropriation act