This bill aims to strengthen the management and oversight of major acquisition programs within the Department of Homeland Security (DHS). It mandates that the Secretary, through the Under Secretary for Management, ensure all relevant DHS components maintain complete, accurate, timely, and risk-tailored acquisition documentation for every major program. Key documentation requirements include refined performance requirements, an analysis of potential options, a comprehensive life-cycle cost estimate verified against independent estimates, a cost-benefit analysis, and an integrated master schedule . Additionally, an acquisition strategy, logistics plan, and an acquisition program baseline are required, with cost estimates and schedules adhering to best practices identified by the Comptroller General. The legislation also establishes a robust reporting mechanism for major acquisition program breaches . Within 30 days of becoming aware of a breach—defined as a likely cost overrun exceeding 15%, a delay over 180 days, or a failure of a key performance threshold—the Under Secretary for Management must submit a detailed report to specific Congressional committees. These breach reports must include a description of the breach, its cause, projected impact on performance, cost, and schedule, and a comprehensive remediation plan . For more significant breaches, such as a cost overrun greater than 20% or a delay exceeding 12 months, the report must also include a written determination on the program's essentiality, potential alternatives, reasonableness of updated estimates, and adequacy of management structure.