; and (B) the gravity of the violation, failure, or misrepresentation. (h) Collection of penalty The amount of any penalty under this section may be deducted from any sums owing by the United States to the institution charged. (i) Disposition of amounts recovered (1) In general Amounts collected under this section shall be transferred to the Secretary, who shall determine the distribution of collected amounts, in accordance with paragraphs (2) and (3). (2) Use for program integrity efforts and program reviews (A) In general For each fiscal year, an amount equal to not more than 50 percent of the amounts recovered or collected under this section— (i) shall be available to the Secretary to carry out program reviews under section 498A and other efforts by the Secretary related to program integrity under part H; and (ii) may be credited, if applicable, for that purpose by the Secretary to any appropriations and funds that are available to the Secretary for obligation at the time of collection. (B) Supplement not supplant Amounts made available under subparagraph (A) shall be used to supplement and not supplant any other amounts available to the Secretary for the purpose described in such subparagraph. (C) Availability for funds Any amounts collected under this section that are made available under paragraph (2) shall remain available until expended. (3) Use for student relief fund For each fiscal year, an amount equal to not less than 50 percent of the amounts recovered or collected under this section shall be deposited into the Student Relief Fund established under subsection (k). (4) Report The Secretary shall regularly publish, on the website of the Department, a detailed description that includes— (A) the amount of funds that were distributed for the purposes described in paragraph (2) and the amount used for the Student Relief Fund under paragraph (3)