made available for such purposes and are not subject to any obligation limitation or the limitation on administrative expenses under section 608 of title 23, United States Code. RURAL AND TRIBAL INFRASTRUCTURE ADVANCEMENT For necessary expenses to carry out rural and Tribal infrastructure advancement as authorized in section 21205 of Public Law 117–58 , $25,000,000, to remain available until September 30, 2026: Provided, That the Secretary may enter into cooperative agreements with philanthropic entities, non-profit organizations, other Federal agencies, State or local governments and their agencies, Indian Tribes, or other technical assistance providers, to provide such technical assistance, planning, and capacity building to State, local, or Tribal governments, United States territories, metropolitan planning organizations, transit agencies, or other political subdivisions of State or local governments. RAILROAD REHABILITATION AND IMPROVEMENT FINANCING PROGRAM The Secretary is authorized to issue direct loans and loan guarantees pursuant to chapter 224 of title 49, United States Code, and such authority shall exist as long as any such direct loan or loan guarantee is outstanding. FINANCIAL MANAGEMENT CAPITAL For necessary expenses for upgrading and enhancing the Department of Transportation's financial systems and re-engineering business processes, $5,000,000, to remain available through September 30, 2025. CYBER SECURITY INITIATIVES For necessary expenses for cyber security initiatives, including necessary upgrades to network and information technology infrastructure, improvement of identity management and authentication capabilities, securing and protecting data, implementation of Federal cyber security initiatives, and implementation of enhanced security controls on agency computers and mobile devices, $49,000,000, to remain available until September 30, 2025. OFFICE OF CIVIL RIGHTS For necessary expenses of the Office of Civil Rights, $18,228,000. TRANSPORTATION PLANNING, RESEARCH, AND DEVELOPMENT