Page:United States Statutes at Large Volume 124.djvu/2256

 124 STAT. 2230 PUBLIC LAW 111–204—JULY 22, 2010 purposes of section 3562(a) of title 31, United States Code, in accordance with subparagraphs (B), (C), and (D). (B) USE FOR FINANCIAL MANAGEMENT IMPROVEMENT PROGRAM.—Not more than 25 percent of the amounts col- lected by an agency through recovery audits— (i) shall be available to the head of the agency to carry out the financial management improvement program of the agency under paragraph (4); (ii) may be credited, if applicable, for that purpose by the head of an agency to any agency appropriations and funds that are available for obligation at the time of collection; and (iii) shall be used to supplement and not supplant any other amounts available for that purpose and shall remain available until expended. (C) USE FOR ORIGINAL PURPOSE.—Not more than 25 percent of the amounts collected by an agency— (i) shall be credited to the appropriation or fund, if any, available for obligation at the time of collection for the same general purposes as the appropriation or fund from which the overpayment was made; (ii) shall remain available for the same period and purposes as the appropriation or fund to which cred- ited; and (iii) if the appropriation from which the overpay- ment was made has expired, shall be newly available for the same time period as the funds were originally available for obligation, except that any amounts that are recovered more than five fiscal years from the last fiscal year in which the funds were available for obligation shall be deposited in the Treasury as mis- cellaneous receipts, except that in the case of recoveries of overpayments that are made from trust or special fund accounts, such amounts shall revert to those accounts. (D) USE FOR INSPECTOR GENERAL ACTIVITIES.—Not more than 5 percent of the amounts collected by an agency shall be available to the Inspector General of that agency— (i) for— (I) the Inspector General to carry out this Act; or (II) any other activities of the Inspector Gen- eral relating to investigating improper payments or auditing internal controls associated with pay- ments; and (ii) shall remain available for the same period and purposes as the appropriation or fund to which cred- ited. (E) REMAINDER.—Amounts collected that are not applied in accordance with subparagraph (A), (B), (C), or (D) shall be deposited in the Treasury as miscellaneous receipts, except that in the case of recoveries of overpay- ments that are made from trust or special fund accounts, such amounts shall revert to those accounts. (F) DISCRETIONARY AMOUNTS.—This paragraph shall apply only to recoveries of overpayments that are made from discretionary appropriations (as that term is defined Applicability.