; and (ii) any changes in costs related to Federal pay changes authorized by the President or by an Act of Congress. (5) Use of excess amounts Any unobligated and unexpended balances in the fund established under paragraph (1) that the Director determines to be in excess of amounts needed for Federal Executive Board functions shall be allocated among the Federal Executive Boards for the activities described in subsection (e) by the Director— (A) in coordination with the Director of the Office of Management and Budget and the Administrator of General Services