this heading, are available for repayment of advances from other appropriations accounts previously transferred for such purposes: Provided further , That any unobligated funds appropriated in a previous fiscal year for hazardous fuels management may be transferred to the National Forest System account: Provided further , That such funds shall be available to reimburse State and other cooperating entities for services provided in response to wildfire and other emergencies or disasters to the extent such reimbursements by the Forest Service for non-fire emergencies are fully repaid by the responsible emergency management agency: Provided further , That of the funds provided, $19,290,000 is for research activities and to make competitive research grants pursuant to the Forest and Rangeland Renewable Resources Research Act, ( 16 U.S.C. 1641 et seq.), $76,011,000 is for State fire assistance, and $14,618,000 is for volunteer fire assistance under section 10 of the Cooperative Forestry Assistance Act of 1978 ( 16 U.S.C. 2106 ): Provided further , That amounts in this paragraph may be transferred to the Forest and Rangeland Research account to fund forest and rangeland research: Provided further , That the costs of implementing any cooperative agreement between the Federal Government and any non-Federal entity may be shared, as mutually agreed on by the affected parties: Provided further , That funds made available to implement the Community Forest Restoration Act, Public Law 106–393 , title VI, shall be available for use on non-Federal lands in accordance with authorities made available to the Forest Service under the State and Private Forestry appropriation: Provided further , That the Secretary of the Interior and the Secretary of Agriculture may authorize the transfer of funds appropriated for wildland fire management, in an aggregate amount not to exceed $50,000,000, between the Departments when such transfers would facilitate and expedite wildland fire management programs and projects: Provided further , That