; and (ii) not later than 30 days after submission of a remediation plan under paragraph (2), may approve the plan or provide an alternative proposed corrective action. (B) Submission to Congress Not later than 30 days after the date on which the Under Secretary for Management completes a review of a remediation plan under subparagraph (A), the Under Secretary for Management shall submit to the appropriate committees of Congress— (i) a copy of the remediation plan; and (ii) a statement describing the corrective action or actions that have occurred pursuant to paragraph (2)(B)(iv) for the major acquisition program at issue, with a justification for each action. (c) Requirements relating to congressional notification if breach occurs (1) Notification to Congress If a notification to the Secretary is made under subsection (b)(1)(B) relating to a breach in a major acquisition program, the Under Secretary for Management shall notify the appropriate committees of Congress of the breach in the next quarterly Comprehensive Acquisition Status Report, as required in the matter under the heading Office of the Under Secretary for Management in title I of division F of the Consolidated Appropriations Act of 2016 ( Public Law 114–113 ; 129 Stat. 2493), after receipt by the Under Secretary for Management of notification under that subsection. (2) Significant variances in costs or schedule If a likely cost overrun is greater than 20 percent or a likely delay is greater than 12 months from the costs and schedule specified in the acquisition program baseline for a major acquisition program, the Under Secretary for Management shall include in the notification required in paragraph (1) a written certification, with supporting explanation, that— (A) the program is essential to the accomplishment of the mission of the Department; (B) there are no alternatives to the capability or asset provided by the program that will provide equal or greater capability in a more cost-effective and timely manner