33 U.S.C. § 2315b

1. (a)In this section, the term “balance sheet” means a document that describes—
   1. (1)the funds provided by each Federal and non-Federal interest for a water resources development project; and
   2. (2)the status of those funds.
2. (b)Each district of the Corps of Engineers shall, using the authority of the Secretary under section 2315 of this title—
   1. (1)maintain a balance sheet for each water resources development project carried out by the Secretary for which a non-Federal cost share is required; and
   2. (2)on request of a non-Federal interest that provided funds for the project, provide to the non-Federal interest a copy of the balance sheet.
3. (c)In the case of a water resources development project carried out by the Secretary that is completed at a cost less than the estimated cost, the Secretary shall transfer any excess non-Federal funds to the non-Federal interest in accordance with the cost-share requirement applicable to the project.