; (2) reduce, to the maximum extent practicable, waste, fraud, and abuse with respect to the implementation of this section; and (3) require any party that receives funds directly or indirectly under this section, including a participating State and a recipient of amounts from a State loan fund, to use procedures with respect to the management of the funds that conform to generally accepted accounting standards. (k) Authorization of appropriations There are authorized to be appropriated such sums as may be necessary to carry out this section for fiscal years 2018 through 2027. .