; (B) was made during the 10-year period preceding the date of enactment of this Act;and (C) is classified by the Government Accountability Office as open or closed, not implemented . (b) Initial report Not later than 30 days after the date of enactment of this Act, the Secretary of Education shall submit to the appropriate congressional committees and to the Comptroller General of the United States a report listing all outstanding recommendations from the Government Accountability Office. (c) Comptroller General response Not later than 60 days after the Secretary of Education submits the report required under subsection (b), the Comptroller General shall identify for the appropriate congressional committees and for the Secretary of Education any discrepancies between the list of outstanding recommendations included in such report and the Government Accountability Office's list of outstanding recommendations. (d) Implementation report (1) In general Not later than 120 days after the date of enactment of this Act, the Secretary of Education shall submit to the appropriate congressional committees and to the Comptroller General of the United States a report on the implementation status of each outstanding recommendation included in the report under subsection (b). (2) Justification The report required under paragraph (1) shall include— (A) for any outstanding recommendation the Department of Education has decided not to implement, a detailed justification for thedecision; (B) for any outstanding recommendation the Department of Education has decided to adopt, a timeline for full implementation; and (C) an explanation for any discrepancies included in the Comptroller General response submitted under subsection (c).