; and (B) a description of the costs incurred and reasons the seizure or forfeiture did not occur. (h) Failure To report or utilize the Fund (1) Effect of failure to submit report If a report required by subsection (g) is not submitted to the appropriate congressional committees by the date that is 180 days after the report is due under subsection (g), the Administrator shall transfer an amount equal to 5 percent of the amounts in the Fund to the general fund of the Treasury for the payment of the public debt of the United States. For each 90-day period thereafter during which the report is not submitted, the Administrator shall transfer an additional amount, equal to 5 percent of the amounts in the Fund, to the general fund of the Treasury for that purpose. (2) Effect of failure to use fund If a report submitted under subsection (g) indicates that amounts in the Fund have not been used for any seizure or forfeiture activity during the fiscal years covered by the report, the Fund shall be terminated and any amounts in the Fund shall transferred to the general fund of the Treasury for the payment of the public debt of the United States. (3) Waiver of termination of Fund for national security purposes (A) In general If the President determines that it is in the national security interests of the United States not to terminate the Fund as required by paragraph (2), the President may waive the requirement to terminate the Fund. (B) Report required If the President exercises the waiver authority under subparagraph (A), the President shall submit to the appropriate congressional committees a report describing the factors considered in determining that it is in the national security interests of the United States not to terminate the Fund. (C) Form The report required by subparagraph (B) shall be submitted in unclassified form, but may include a classified annex. (i) Rule of construction Nothing in this section may be construed to affect the requirements of subsection (e) of the Justice for United States Victims of