discipline imposed and any further action taken with respect to any officer or employee involved in the violation, a statement of any additional action taken to prevent recurrence of the same type of violation, and any written response by any officer or employee identified by position as involved in the violation. In the case that the Comptroller General issues a legal decision concluding that a department, agency, or office of the United States violated this part and the relevant department, agency, or office does not agree that a violation has occurred, the report provided to Congress, the Comptroller General, and relevant inspector general will explain the position of the department, agency, or office. (3) Opportunity to respond If any such report identifies the position of any officer or employee as involved in the violation, such officer or employee shall be provided a reasonable opportunity to respond in writing, and any such response shall be appended to the report. . (b) Clerical amendment The table of contents of the Congressional Budget and Impoundment Control Act of 1974 set forth in section 1(b) of such Act, as amended by section 502(b), is further amended by inserting after the item relating to section 1019 the following: 1020. Penalties for failure to comply. . B Strengthening Transparency and Reporting 1 Funds Management and Reporting to the Congress 511. Expired balance reporting in the President’s budget Section 1105(a) of title 31, United States Code, is amended by adding at the end the following: (40) for the budget for each of fiscal years 2025 through 2029, a report— (A) identifying unobligated expired balances as of the beginning of the current fiscal year and the beginning of each of the preceding 2 fiscal years by agency and the applicable Treasury Appropriation Fund Symbol or fund account