; (D) list key outcomes and goals that demonstrate progress in addressing the concerns; and (E) establish timeframes with overall and interim milestones. (2) The progress of the Secretary in addressing the five criteria for removal from the High Risk List for each of the areas of concern identified by the Comptroller General. (3) An explanation and course of action for each failure to fully adopt the Comptroller General's criteria for removal from the High Risk list. 3. Annual report by Secretary of Veterans Affairs on implementation of certain recommendations of Comptroller General of the United States pertaining to Department of Veterans Affairs (a) Annual report required No later than 120 days after the date of the enactment of this Act and not less frequently than once each year thereafter, the Secretary of Veterans Affairs shall submit to Congress, the appropriate committees of Congress, and to the Comptroller General of the United States a report on implementation of recommendations of the Comptroller General that pertain to the Department of Veterans Affairs. (b) Contents Each report submitted under subsection (a) shall include, for the period covered by the report, the following: (1) The progress of the Secretary in implementing all open priority recommendations of the Comptroller General for the Department of Veterans Affairs. (2) An explanation for each instance where the Secretary has decided not to implement, or has not fully implemented, an open priority recommendation of the Comptroller General for the Department. (3) Courses of action for the Secretary to implement open priority recommendations of the Comptroller General, including— (A) resources to implement corrective actions, including funding, stakeholders, technology, and the senior officials responsible for implementing the corrective actions and reporting results