; (B) evaluating the efficiency and effectiveness of such implementation; and (C) identifying potential issues with respect to such implementation. (17) A description of each risk factor associated with each element of the plan and a contingency plan to minimize each such risk. (18) A detailed description of which employees of the Department will conduct higher level reviews under section 5104B of title 38, United States Code, as added by section 2(g). (c) Review by Comptroller General of the United States (1) In general Not later than 90 days after the Comptroller General of the United States receives the plan required by subsection (a), the Comptroller General shall— (A) assess such plan in writing