Orphan Earmarks Act - Rescinds any earmark of funds provided for any federal agency with more than 90% of the appropriated amount remaining available for obligation at the end of the 9th fiscal year after it was first made available. Authorizes the agency head to delay any such rescission if an additional obligation of the earmark is likely to occur during the following 12-month period.
Requires each agency head to identify and report every project that is an earmark with an unobligated balance at the end of each fiscal year to the Director of the Office of Management and Budget (OMB), who shall report a listing and accounting for such earmarks to Congress and to the public via the OMB website.