; or (II) any other activities of the Inspector General relating to investigating improper payments or auditing internal controls associated with payments; and (ii) shall remain available for the same period and purposes as the appropriation or fund to which credited. (F) Remainder Amounts collected that are not applied in accordance with subparagraph (B), (C), (D), or (E) shall be deposited in the Treasury as miscellaneous receipts, except that in the case of recoveries of overpayments that are made from trust or special fund accounts, those amounts shall revert to those accounts. (G) Discretionary amounts This paragraph shall apply only to recoveries of overpayments that are made from discretionary appropriations, as defined in section 250(c)(7) of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 900(c)(7) ), and shall not apply to recoveries of overpayments that are made from discretionary amounts that were appropriated before the date of enactment of the Improper Payments Elimination and Recovery Act of 2010, as in effect on the day before the date of enactment of this section. (H) Application This paragraph shall not apply to the recovery of an overpayment if the appropriation from which the overpayment was made has not expired. (3) Financial management improvement program (A) Requirement The head of each executive agency shall conduct a financial management improvement program consistent with rules prescribed by the Director of the Office of Management and Budget. (B) Program features In conducting a program described in subparagraph (A), the head of an executive agency— (i) shall, as the first priority of the program, address problems that contribute directly to executive agency improper payments