; and (B) be consistent with modern management standards and best practices as described in guidelines of the Government Accountability Office. (l) Prohibition on sustainment of B83–1 bomb Notwithstanding other provision of law, none of the funds authorized to be appropriated or otherwise made available for fiscal year 2024 or any fiscal year thereafter for the Department of Defense or the Department of Energy may be obligated or expended for the sustainment of the B83–1 bomb, as the 2022 Nuclear Posture Review declared the B83-1 will be retired . (m) Prohibition on space-Based missile defense Notwithstanding other provision of law, none of the funds authorized to be appropriated or otherwise made available for fiscal year 2024 or any fiscal year thereafter for the Department of Defense or the Department of Energy may be obligated or expended for the research, development, test, and evaluation or procurement of a space-based missile defense system. (n) Prohibition on the W–93 warhead Notwithstanding any other provision of law, none of the funds authorized to be appropriated or otherwise made available for fiscal year 2024 or any fiscal year thereafter for the Department of Defense or the Department of Energy may be obligated or expended for the procurement and deployment of a W–93 warhead on a submarine launched ballistic missile. 4. Reports required (a) Initial report Not later than 180 days after the date of the enactment of this Act, the Secretary of Defense and the Secretary of Energy shall jointly submit to the appropriate committees of Congress a report outlining the plan of each Secretary to carry out section 3. (b) Annual report Not later than March 1, 2024, and annually thereafter, the Secretary of Defense and the Secretary of Energy shall jointly submit to the appropriate committees of Congress a report outlining the plan of each Secretary to carry out section 3, including any updates to previously submitted reports. (c) Annual nuclear weapons accounting Not later than September 30, 2024, and annually