December 31, 2017, in accordance with criteria to be established by the Director of the Office of Management and Budget (referred to in this section as OMB ), each Federal agency shall submit to OMB, the Government Accountability Office, the respective Inspector General of each agency, and the Committees on Appropriations of the House of Representatives and the Senate internal control plans for funds provided by this division and division B of Public Law 115–56 . (2) Not later than March 31, 2018, the Government Accountability Office shall review for the Committees on Appropriations of the House of Representatives and the Senate the design of the internal control plans required by paragraph (1). (b) All programs and activities receiving funds under this division shall be deemed to be susceptible to significant improper payments for purposes of the Improper Payments Information Act of 2002 ( 31 U.S.C. 3321 note), notwithstanding section 2(a) of such Act. (c) Funds for grants provided by this division or division B of Public Law 115–56 shall be expended by the grantees within the 24-month period following the agency’s obligation of funds for the grant, unless, in accordance with guidance to be issued by the Director of OMB, the Director waives this requirement for a particular grant program and submits a written justification for such waiver to the Committees on Appropriations of the House of Representatives and the Senate. In the case of such grants, the agency shall include a term in the grant that requires the grantee to return to the agency any funds not expended within the 24-month period. 306. (a) The first proviso under the heading Department of Housing and Urban Development—Community Planning and Development—Community Development Fund in division B of Public Law 115–56 is amended by striking State or unit of general local government and inserting State, unit of general local government, or Indian tribe (as such term is defined in section 102 of the Housing and Community Development Act of 1974 ( 42 U.S.C.