; (ii) may be credited, if applicable, for the purpose described in clause (i) by the head of an executive agency to any executive agency appropriations and funds that are available for obligation at the time of collection; and (iii) shall be used to supplement and not supplant any other amounts available for the purpose described in clause (i) and shall remain available until expended. (D) Use for original purpose Not more than 25 percent of the amounts collected by an executive agency through recovery audits— (i) shall be credited to the appropriation or fund, if any, available for obligation at the time of collection for the same general purposes as the appropriation or fund from which the overpayment was made; (ii) shall remain available for the same period and purposes as the appropriation or fund to which credited; and (iii) if the appropriation from which an overpayment was made has expired, shall be newly available for the same time period as the funds were originally available for obligation, except that any amounts that are recovered more than 5 fiscal years from the last fiscal year in which the funds were available for obligation shall be deposited in the Treasury as miscellaneous receipts, except that in the case of recoveries of overpayments that are made from trust or special fund accounts, those amounts shall revert to those accounts. (E) Use for inspector general activities Not more than 5 percent of the amounts collected by an executive agency through recovery audits— (i) shall be available to the Inspector General of that executive agency for— (I) the Inspector General to carry out this Act; or (II) any other activities of the Inspector General relating to investigating improper payments or auditing internal controls associated with payments