; and (B) businesses impacted by the secondary and tertiary damage in connection with the wildfire for which the Federal lands wildfire disaster was declared, including mudslides, rockslides, falling trees, and other events causing damage that is not directly caused by fire. (2) Limitation Notwithstanding any other provision of this section, assistance under this section in connection with a Federal lands wildfire disaster may not be provided for any business that, during the last calendar year ending before the declaration of such disaster, had gross revenues exceeding $3,000,000. (e) Financial controls As a condition of making any grant under this section, the Secretary shall certify in advance that such grantee has in place proficient financial controls and procurement processes and has established adequate procedures to prevent any duplication of benefits as defined by section 312 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5155 ), to ensure timely expenditure of funds, to maintain comprehensive websites regarding all disaster recovery activities assisted with such funds, and to detect and prevent waste, fraud, and abuse of funds. (f) Prohibition Funds provided under this section may not be used for activities reimbursable by, or for which funds are made available by, the Federal Emergency Management Agency or the Army Corps of Engineers. (g) Treatment Funds made available under this section shall not be considered relevant to the non-disaster formula allocations made pursuant to section 106 of the Housing and Community Development Act of 1974 ( 42 U.S.C. 5306 ). (h) Administrative costs A State, unit of general local government, Indian tribe, or subdivision thereof may use up to 5 percent of amounts received under this section for administrative costs. (i) Waivers (1) Authority In administering funds made available for assistance in accordance with this section, the Secretary may waive, or specify alternative requirements for, any provision of any statute or regulation