124 STAT. 4174 PUBLIC LAW 111–383—JAN. 7, 2011 (2) an explanation of any plans to adjust the requirements of the Ground Combat Vehicle program during the technology development phase of such program. (b) FORM.—The report required by subsection (a) shall be sub- mitted in unclassified form, but may include a classified annex. (c) LIMITATION ON OBLIGATION OF FUNDS.—Of the funds author- ized to be appropriated by this or any other Act for fiscal year 2011 for research, development, test, and evaluation, Army, for development of the Ground Combat Vehicle, not more than 50 percent may be obligated or expended until the date that is 30 days after the date on which the report is submitted under sub- section (a). SEC. 232. COST BENEFIT ANALYSIS OF FUTURE TANK-FIRED MUNI- TIONS. (a) COST BENEFIT ANALYSIS REQUIRED.— (1) IN GENERAL.—The Secretary of the Army shall conduct a cost benefit analysis of future munitions to be fired from the M1 Abrams series main battle tank to determine the proper investment to be made in tank munitions, including beyond line of sight technology. (2) ELEMENTS.—The cost benefit analysis under paragraph (1) shall include— (A) the predicted operational performance of future tank-fired munitions, including those incorporating beyond line of sight technology, based on the relevant modeling and simulation of future combat scenarios of the Army, including a detailed analysis on the suitability of each munition to address the full spectrum of targets across the entire range of the tank (including close range, mid- range, long-range, and beyond line of sight); (B) a detailed assessment of the projected costs to develop and field each tank-fired munition included in the analysis, including those incorporating beyond line of sight technology; and (C) a comparative analysis of each tank-fired munition included in the analysis, including suitability to address known capability gaps and overmatch against known and projected threats. (3) MUNITIONS INCLUDED.—In conducting the cost benefit analysis under paragraph (1), the Secretary shall include, at a minimum, the Mid-Range Munition, the Advanced Kinetic Energy round, and the Advanced Multipurpose Program. (b) BRIEFING.—Not later than April 15, 2011, the Secretary shall provide a detailed briefing to the congressional defense committees on the cost benefit analysis conducted under subsection (a). SEC. 233. ANNUAL COMPTROLLER GENERAL REPORT ON THE VH–(XX) PRESIDENTIAL HELICOPTER ACQUISITION PROGRAM. (a) ANNUAL GAO REVIEW.—During the period beginning on the date of the enactment of this Act and ending on March 1, 2013, the Comptroller General of the United States shall conduct an annual review of the VH–(XX) aircraft acquisition program. (b) ANNUAL REPORTS.— (1) IN GENERAL.—Not later than March 1 of each year beginning in 2011 and ending in 2013, the Comptroller General shall submit to the congressional defense committees a report
