; or (E) hamper security remediation actions. (2) Renewal A delay under paragraph (1) shall be for a period of 60 days and may be renewed. (3) National security systems The head of an agency delaying notification under this subsection with respect to a breach exclusively of a national security system shall coordinate such delay with the Secretary of Defense. (e) Update notification If an agency determines there is a significant change in the reasonable basis to conclude that a breach occurred, a significant change to the determination made under subsection (b)(1), or that it is necessary to update the details of the information provided to potentially affected individuals as described in subsection (c), the agency shall as expeditiously as practicable and without unreasonable delay, and in any case not later than 30 days after such a determination, notify each individual who received a notification pursuant to subsection (b) of those changes. (f) Delay of notification report (1) In general Not later than 1 year after the date of enactment of the Federal Information Security Modernization Act of 2023 , and annually thereafter, the head of an agency, in coordination with any official who delays a notification under subsection (d), shall submit to the appropriate reporting entities a report on each delay that occurred during the previous 2 years. (2) Component of other report The head of an agency may submit the report required under paragraph (1) as a component of the report submitted under section 3554(c). (g) Congressional reporting requirements (1) Review and update On a periodic basis, the Director of the Office of Management and Budget shall review, and update as appropriate, breach notification policies and guidelines for agencies. (2) Required notice from agencies Subject to paragraph (4), the Director of the Office of Management and Budget shall require the head of an agency affected by a covered breach to expeditiously and not later than 30 days after the date on which the agency discovers the covered