; (4) investigating and preventing fraud in the program, including the utilization of H–2A workers for other than allowable agricultural labor or services; and (5) issuing such rules and regulations as are necessary to carry out the Secretary of Homeland Security’s responsibilities under this Act and the amendments made by this Act. (c) Establishment of account and use of funds (1) Establishment of account There is established in the general fund of the Treasury a separate account, which shall be known as the H–2A Labor Certification Fee Account . Notwithstanding any other provisions of law, there shall be deposited as offsetting receipts into the account all amounts— (A) collected as a civil penalty under section 218(m)(2)(E) of the Immigration and Nationality Act