; and (B) submit to the Committee on Veterans' Affairs of the Senate and the Committee on Veterans' Affairs of the House of Representatives the findings of the Comptroller General with respect to the assessment conducted under subparagraph (A). (2) Elements The assessment conducted under paragraph (1)(A) shall include the following: (A) An assessment of whether the plan comports with sound planning practices. (B) Identification of any improvements the Comptroller General considers appropriate for the plan. (C) Formulation of such recommendations as the Comptroller General considers appropriate. (d) Periodic reports On a quarterly basis during the period beginning 90 days after the date on which the Secretary submits the plan under subsection (a) and ending on the date that the Secretary implements the modernized appeals system, and on a semiannual basis during the 7-year period following such date of implementation, the Secretary shall submit to the Committee on Veterans' Affairs of the Senate, the Committee on Veterans' Affairs of the House of Representatives, and the Comptroller General a report on the modernized appeals system. Each such report shall include, with respect to the period covered by the report, the following: (1) Any updates to the plan under subsection (a). (2) As applicable, the number of appeals considered under the modernized appeals system, including— (A) the number of such appeals, both with respect to pending appeals and completed appeals, under each docket described in section 7107 of title 38, United States Code, as amended by section 2; (B) the average wait time for each such docket and the extent to which such wait times compare with the established goals of the Secretary for such wait times; and (C) the average age of such appeals. (3) The number of appeals considered with respect to legacy claims, including— (A) the number of pending appeals and the number of completed appeals