; (2) does not place any procurement employee in a formal reporting or subordinate-supervisor relationship with an employee of the Department for whom the procurement employee procures supplies or services; and (3) may not achieve cost savings through demotions, furloughs, or liquidations, as defined in part 351 of title 5, Code of Federal Regulations. (b) Matters included In developing the plan under subsection (a), the Secretary shall determine whether to carry out the following activities: (1) Consolidate or abolish (and transfer functions to the procurement or logistics activities of individual facilities of the Veterans Health Administration, the Network Contracting Offices of the Veterans Health Administration, the Procurement and Logistics Office of the Veterans Health Administration, or the Office of Acquisition, Logistics, and Construction of the Department)— (A) the Service Area Office East; (B) the Service Area Office Central; (C) the Service Area Office West