; and (B) management costs associated with any— (i) major disaster; (ii) emergency; (iii) disaster preparedness measure; or (iv) mitigation activity or measure authorized under section 203, 204, 205, or 404. (4) Availability Excess funds for management costs made available to a grantee or subgrantee under paragraph (2) shall remain available to the grantee or subgrantee until the date that is 5 years after the date on which the excess funds for management costs are made available under paragraph (2). . (b) Applicability The amendments made by subsection (a) shall apply with respect to any grant award in relation to a major disaster or emergency declared under section 401 or 501, respectively, of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5170 , 5191)— (1) the declaration of which is made on or after the date of enactment of this Act; and (2) that is funded with amounts appropriated on or after the date of enactment of this Act. (c) GAO study Not later than 180 days after the date of enactment of this Act, the Comptroller General of the United States shall submit to the Committee on Homeland Security and Governmental Affairs of the Senate and the Committee on Transportation and Infrastructure of the House of Representatives a report— (1) on the actual management costs described in section 324 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5165b ) during the period of a major disaster declaration under section 401 of such Act ( 42 U.S.C. 5170 ) to determine whether the amount set aside for those management costs after the date of enactment of this Act is appropriate