(a) The ROI date shall be determined in accordance with subdivision (b) of this section whenever the necessary Federal, State or local government appropriation or action required to authorize payment has yet to be enacted or taken or the funds have not been released.

1. (1) Except in the situations covered by paragraph (2) of this subdivision, the ROI date shall be the effective date of the required appropriation, action or release of funds.
2. (2) Where the ROI date would otherwise be determined in accordance with section 1002.5(a)(2) of this Part and the appropriation or action to authorize payment is not in effect on the payment date specified in the contract or the funds have not been released, the ROI date shall be the ROI date determined in accordance with section 1002.5(c)(2) of this Part increased by the number of days between the payment date specified in the contract and the date the appropriation or action is effective or the funds are released.

(b)