; 128 Stat. 1769), the Commission on Care, the Comptroller General of the United States, and the Inspector General of the Department of Veterans Affairs that, as of the date of the report, have not been implemented, and a plan to implement such recommendations and track the progress of such implementation. (e) Study of costs (1) In general The Secretary shall conduct a study to determine the costs to the United States relating to officials and employees of the Department of Veterans Affairs manipulating health care data, providing negligent management, and retaliating against whistleblowers, during the five-year period preceding such study. (2) Elements The study under paragraph (1) shall include the following: (A) The amount of money that the Federal Government has spent, by fiscal year, on settlements (including confidential settlements) with whistleblowers of the Department. (B) The number of hours that employees of the Federal Government have spent to defend the Department in administrative or judicial proceedings with respect to employees of the Department accused of manipulating health care data, providing negligent management, or retaliating against whistleblowers. (C) Obstacles preventing the Secretary from demoting, removing, or terminating an employee of the Department based on performance or misconduct. (3) Submission Not later than one year after the date of the enactment of this Act, the Secretary shall submit to the Committees on Veterans' Affairs of the House of Representatives and the Senate a report containing the study under paragraph (1). 5. Publication of wait times (a) Publication of wait times The Secretary of Veterans Affairs shall make publically available on the Internet website of the Department of Veterans Affairs the current wait times for a veteran enrolled in the health care system established under section 1705(a) of title 38, United States Code, to receive an appointment for health care at a medical facility of the Department of Veterans Affairs. Such wait time shall be categorized