; and (2) in subsection (b), by striking receiving funds under this division and inserting expending more than $10,000,000 of funds provided by this division and division B of Public Law 115–56 in any one fiscal year . (b) Section 305 of division A of the Additional Supplemental Appropriations for Disaster Relief Requirements Act, 2017 ( Public Law 115–72 ), as amended by this section, shall apply to funds appropriated by this division as if they had been appropriated by that division. (c) In order to proactively prepare for oversight of future disaster relief funding, not later than one year after the date of enactment of this Act, the Director of the Office of Management and Budget shall issue standard guidance for Federal agencies to use in designing internal control plans for disaster relief funding. This guidance shall leverage existing internal control review processes and shall include, at a minimum, the following elements: (1) Robust criteria for identifying and documenting incremental risks and mitigating controls related to the funding. (2) Guidance for documenting the linkage between the incremental risks related to disaster funding and efforts to address known internal control risks. 1207. Any agency or department provided funding in excess of $3,000,000,000 by this division, including the Federal Emergency Management Agency, the Department of Housing and Urban Development, and the Corps of Engineers, is directed to provide a report to the Committee on Appropriations of the House of Representatives regarding its efforts to provide adequate resources and technical assistance for small, low-income communities affected by natural disasters. 1208. (a) Not later than 180 days after the date of enactment of this Act and in coordination with the Administrator of the Federal Emergency Management Agency, with support and contributions from the Secretary of the Treasury, the Secretary of Energy, and other Federal agencies having responsibilities defined under the National Disaster Recovery Framework, the