; (F) the risks of and mitigation of cyber threats in remote customer service or telework practices; (G) the mitigation of the effects of reduced travel or outside activities on covered small business concerns during COVID–19 or similar occurrences; and (H) any other relevant business practices necessary to mitigate the economic effects of COVID–19 or similar occurrences. (3) Grant determination (A) Small business development centers The Administration shall award 80 percent of funds authorized to carry out this subsection to small business development centers, which shall be awarded pursuant to a formula jointly developed, negotiated, and agreed upon, with full participation of both parties, between the association formed under section 21(a)(3)(A) of the Small Business Act ( 15 U.S.C. 648(a)(3)(A) ) and the Administration. (B) Women’s business centers The Administration shall award 20 percent of funds authorized to carry out this subsection to women’s business centers, which shall be awarded pursuant to a process established by the Administration in consultation with recipients of assistance. (C) No matching funds required Matching funds shall not be required for any grant under this subsection. (4) Goals and metrics (A) In general Goals and metrics for the funds made available under this subsection shall be jointly developed, negotiated, and agreed upon, with full participation of both parties, between the resource partners and the Administrator, which shall— (i) take into consideration the extent of the circumstances relating to the spread of COVID–19, or similar occurrences, that affect covered small business concerns located in the areas covered by the resource partner, particularly in rural areas or economically distressed areas; (ii) generally follow the use of funds outlined in paragraph (2), but shall not restrict the activities of resource partners in responding to unique situations