; 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; 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 ( 8 U.S.C. 1188(m)(2)(E) ); and (B) collected as a fee under section 218(o)(1)(B) of such Act ( 8 U.S.C. 1188(o)(1)(B) ). (2) Use of funds (A) In general Except as otherwise provided in this paragraph, amounts deposited into the H–2A Labor Certification Fee Account shall be available (except as otherwise provided in this paragraph) without fiscal year limitation and without the requirement for specification in appropriations Acts to the Secretary of Labor for use, directly or through grants, contracts, or other arrangements, in such amounts as the Secretary of Labor determines are necessary for the costs of Federal and State administration in carrying out activities in connection with labor certification under section 218 of the Immigration and Nationality Act ( 8 U.S.C. 1188 ). (B) Examples of approved costs Costs authorized under subparagraph (A) may include— (i) personnel salaries and benefits; (ii) equipment and infrastructure for adjudication and customer service processes; (iii) the operation and maintenance of an on-line job registry; and (iv) program integrity activities. (C) Considerations In determining what amounts to transfer to States for State administration in carrying out activities in connection with labor certification under section 218 of the Immigration and Nationality Act, the Secretary shall— (i) consider the number of H–2A workers employed in such State