; and (C) to complete such review and development not later than 180 days after the date on which the Secretary and the independent third party enter into the contract. (2) Implementation plan Not later than 60 days after the completion of the review and development required by paragraph (1), the Secretary shall submit to the Committee on Veterans' Affairs of the Senate and the Committee on Veterans' Affairs of the House of Representatives a plan to implement the recommendations developed under subparagraph (B) of such paragraph. (b) Accountability for implementation of recommendations from third parties The Secretary shall appoint one individual within the Office of the Secretary of Veterans Affairs to be responsible for monitoring the status and progress of implementation of recommendations submitted to the Secretary by third parties, including recommendations developed under subsection (a)(1)(B) and all such other recommendations as may be submitted to the Secretary by the Comptroller General of the United States, the Special Counsel, and the Inspector General of the Department of Veterans Affairs. (c) Plans for use of supplemental appropriations required Whenever the Secretary submits to address a budgetary issue affecting the Department of Veterans Affairs to Congress a request for supplemental appropriations or any other appropriation when the request is submitted outside the standard budget process, the Secretary shall, not later than 45 days before the date on which such budgetary issue would start affecting a program or service, submit to Congress a justification for the request, including a plan that details how the Secretary intends to use the requested appropriation and how long the requested appropriation is expected to meet the needs of the Department and certification that the request was made using an updated and sound actuarial analysis. (d) Annual attestation regarding financial projections Concurrent with the President's annual budget request submitted to Congress under section 1105 of title