reallocating any available balances that are attributable to the offset to the recipient or recipients that would have been allocated additional funds in the formula allocation cycle in which any such error occurred (if such recipient or recipients are eligible for a formula allocation in the next applicable formula allocation cycle) in an amount proportionate to such recipient’s eligibility under the next applicable formula allocation cycle: Provided, That all offsets and reallocations from such available balances shall be recorded against funds available for the next applicable formula allocation cycle: Provided further, That the term next applicable formula allocation cycle means the first formula allocation cycle for a program that is reasonably available for correction following such a Secretarial determination: Provided further, That if, upon request by a recipient and giving consideration to all Federal resources available to the recipient for the same grant purposes, the Secretary determines that the offset in the next applicable formula allocation cycle would critically impair the recipient’s ability to accomplish the purpose of the formula grant, the Secretary may adjust for the funding error across two or more formula allocation cycles. 235. The Secretary may transfer from amounts made available for salaries and expenses under this title (excluding amounts made available under the heading Office of Inspector General ) up to $500,000 from each office to the heading Information Technology Fund for information technology needs, including for additional development, modernization, and enhancement, to remain available until September 30, 2025: Provided, That the total amount of such transfers shall not exceed $5,000,000: Provided further, That this transfer authority shall not be used to fund information technology projects or activities that have known out-year development, modernization, or enhancement costs in excess of $500,000: Provided further, That the Secretary shall provide notification to the