To permit flexibility in the application of the budget sequester by Federal agencies.

an Executive agency (as defined in section 105 of title 5, United States Code);

an office, agency, or other establishment in the legislative branch which is not a part of another office, agency, or other establishment in the legislative branch; and

an office, agency, or other establishment in the judicial branch which is not a part of another office, agency, or other establishment in the judicial branch.

In general— Notwithstanding any other provision of law, the budget sequester for an account in the security and non-security categories required by section 251A of the Balanced Budget and Emergency Deficit Control Act of 1985 for fiscal year 2013 shall be implemented within each account as determined by the head of the agency with spending authority over such account.

Appropriations oversight— The head of an agency may not exercise the authority provided in subsection (a) unless the head has submitted a notice of implementation describing the proposed exercise of authority to the Committees on Appropriations of both Houses not later than 5 days before exercising such authority.