rules Not later than 1 year after the date of the enactment of this Act, the Secretary of Housing and Urban Development shall issue final regulations to carry out sections 123 and 124 of the Housing and Community Development Act of 1974, as added by the amendment made by subsection (a) of this section. 4. Report on coordinating emergency and long-term housing needs Not later than 6 months after the date of enactment of this Act, the Secretary of Housing and Urban Development, in consultation with the Administrator of the Federal Emergency Management Agency and the Secretary of Agriculture, shall submit to the Committee on Banking, Housing, and Urban Affairs of the Senate and the Committee on Financial Services of the House of Representatives a report on policies to improve the transition from emergency disaster housing response to long-term housing recovery. 5. GAO report on allocation of disaster benefits Not later than 1 year after the date of enactment of this Act, the Comptroller General of the United States shall submit to the Committee on Banking, Housing, and Urban Affairs of the Senate and the Committee on Financial Services of the House of Representatives a comprehensive report that includes— (1) a review of disaster-related housing benefits administered by the Federal Emergency Management Agency, the Department of Housing and Urban Development, and the Department of Agriculture