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. 233. 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 ) to the heading Information Technology Fund for information technology needs, including for additional development, modernization, and enhancement, to remain available until September 30, 2026: 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 House and Senate Committees on Appropriations no fewer than 3 business days in advance of any such transfer. 234. The Secretary shall comply with all process requirements, including public notice and comment, when seeking to revise any annual contributions contract. 235. There is hereby established in the Treasury of the United States a fund to be known as the Department of Housing and Urban Development Nonrecurring Expenses Fund (the Fund): Provided, That unobligated balances of expired discretionary funds appropriated for this or any succeeding fiscal year from the General Fund of the Treasury to the Department of Housing and Urban Development by this or any