accounts to fully repay amounts previously transferred for wildland fire suppression: Provided further , That such amount is designated by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985. III General Provisions 301. Each amount appropriated or made available by this Act is in addition to amounts otherwise appropriated for the fiscal year involved. 302. No part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless expressly so provided herein. 303. The terms and conditions applicable to the funds provided in this Act, including those provided by this title, shall also apply to the funds made available in division B of Public Law 115–56 . 304. Each amount designated in this Act by the Congress as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 shall be available only if the President subsequently so designates all such amounts and transmits such designations to the Congress. 305. (a) (1) Not later than 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 Act 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 Act shall be deemed to be susceptible to significant improper payments for purposes of the Improper Payments