business to collect the costs and such court shall have jurisdiction to hear and decide any such action. The court shall hear such action on the record made before the Director pursuant to this section and shall sustain the Director’s decision if it is supported by substantial evidence on the record considered as a whole. (m) Fees Any monetary recovery under subsections (a), (k) and (l) shall, in addition, include all reasonable attorney’s fees and costs. (n) Article 12 Fund An amount equal to the amount recovered pursuant to section (1) for the cost of the response action that should have been taken shall be forwarded to the fund established pursuant to Article 12 of Annex VI. (o) Expenditure To the extent the department, agency, or other instrumentality of the United States retains monies collected pursuant to this section, such entity is authorized to retain, in its budget, the monies collected pursuant to this section. Such monies shall remain available for expenditure, without further appropriation, until expended by that department, agency or other instrumentality of the United States.