The Governor shall establish procedures to assure the equitable
identification of funds required to be reallotted pursuant to section
303(b) of the Act. Funds so identified may be funds reserved by the
State pursuant to section 302(c)(1)(A) through (D) of the Act and/or
allocated to substate grantees pursuant to section 302(c)(1)(E), (c)(2)
and/or (d) of the Act (section 303(d)). Such procedures may not exempt
either State or substate funds from reallotment.