; (C) potential factors and risks that could further delay or imperil the completion of the first Polar Security Cutter; and (D) a review of the acquisition of the first Polar Security Cutter to date, including factors that led to substantial cost overruns and delivery delays. (b) Briefings (1) Provision to Congress Not later than 60 days after the submission of the report under subsection (a), and not less frequently than every 60 days thereafter, the Commandant shall provide to the Committee on Transportation and Infrastructure of the House of Representatives and the Committee on Commerce, Science, and Transportation of the Senate a briefing on the status of the Polar Security Cutter acquisition process. (2) Timeline The briefings under paragraph (1) shall occur after any key milestone in the Polar Security Cutter acquisition process, but not less frequently than every 60 days. (3) Elements Each briefing under paragraph (1) shall include— (A) a summary of acquisition progress since the most recent previous briefing conducted pursuant to paragraph (1); (B) an updated timeline and budget estimate for acquisition and building of pending Polar Security Cutters