(a) Reports required

(1) In general

Concurrent with the submission of the budget justification materials submitted to Congress in support of the budget of the President for a fiscal year (submitted to Congress pursuant to section 1105(a) of title 31), the Secretary of Energy shall submit to the congressional defense committees a report on the financial balances for each atomic energy defense program.

(2) Presentation of information

In each report required by paragraph (1), the Secretary shall—

(A) present information on the financial balances for each atomic energy defense program at the budget control levels used in the report accompanying the most current Act appropriating funds for energy and water development; and

(B) present financial balances in connection with funding under recurring DOE national security authorizations (as defined in section 2741 of this title) separately from balances in connection with funding under any other provision of law.

(b) Elements

(1) Format

Each report required by subsection (a) shall—

(A) be divided into two parts, as specified in paragraphs (2) and (3); and

(B) set forth the information required by those paragraphs in summary form and by fiscal year.

(2) Part 1

The first part of the report required by subsection (a) shall set forth, for each atomic energy defense program, the following information, as of the end of the most recently completed fiscal year:

(A) The balance of any unobligated funds and an explanation for why those funds are unobligated.

(B) The total funds available to cost.

(C) The total balance of costed funds.

(D) The total balance of uncosted funds.

(E) The threshold for the balance of uncosted funds, stated in dollars.

(F) The amount of any balance of uncosted funds that is over or under that threshold and, in the case of a balance over that threshold, an explanation for why the balance is over that threshold.

(G) The total balance of encumbered, uncosted funds.

(H) The total balance of unencumbered, uncosted funds.

(I) The amount of any balance of unencumbered, uncosted funds that is over or under the threshold described in subparagraph (E) and, in the case of a balance over that threshold, an explanation for why the balance is over that threshold.

(3) Part 2

The second part of the report required by subsection (a) shall set forth, for each atomic energy defense program, the following information:

(A) The balance of any unobligated funds, as of the end of the first quarter of the current fiscal year.

(B) The total balance of uncosted funds, as of the end of the first quarter of the current fiscal year.

(C) Unalloted budget authority.

(c) Definitions

In this section:

(1) Costed

The term “costed”, with respect to funds, means the funds have been obligated to a contract and goods or services have been received from the contractor in exchange for the funds.

(2) Encumbered

The term “encumbered”, with respect to funds, means the funds have been obligated to a contract and are being held for a specific known purpose by the contractor.

(3) Uncosted

The term “uncosted”, with respect to funds, means the funds have been obligated to a contract and goods or services have not been received from the contractor in exchange for the funds.

(4) Unencumbered

The term “unencumbered”, with respect to funds, means the funds have been obligated to a contract and are not being held for a specific known purpose by the contractor.

(5) Threshold

The term “threshold” means a benchmark over which a balance carried over at the end of a fiscal year should be given greater scrutiny by Congress.

(6) Total funds available to cost

The term “total funds available to cost” means the sum of—

(A) total uncosted obligations from prior fiscal years;

(B) current fiscal year obligations; and

(C) current fiscal year deobligations.