; or (B) gross mismanagement, a gross waste of funds, an abuse of authority, or a substantial and specific danger to public health or safety. 3. Office of Management (a) Functions (1) In addition to any other functions, the functions of the Office are as follows: (A) Advising the Secretary on all matters of the Department relating to accountability, including accountability of employees of the Department, retaliation against whistleblowers, and such matters as the Secretary considers similar and affect public trust at the Department. (B) Issuing reports and providing recommendations related to the duties described in subparagraph (A). (C) Receiving whistleblower disclosures. (D) Referring whistleblower disclosures received under subparagraph (C) for investigation to the Office of Inspector General, or other investigative entity, as appropriate, if the Deputy Secretary has reason to believe the whistleblower disclosure is evidence of a violation of a provision of law, mismanagement, gross waste of funds, or an abuse of authority. (E) Receiving and referring disclosures from the Special Counsel for the Inspector General of the Department, or such other person with investigatory authority, as the Deputy Secretary considers appropriate. (F) Recording, tracking, reviewing, and confirming implementation of recommendations from audits and investigations carried out by the Inspector General of the Department, the Special Counsel, and the Comptroller General of the United States, including the imposition of disciplinary actions and other corrective actions contained in such recommendations. (G) Analyzing data from the Office and the Office of Inspector General telephone hotlines, other whistleblower disclosures, disaggregated by facility and area of health care if appropriate, and relevant audits and investigations to identify trends and issue reports to the Secretary based on analysis conducted under this subparagraph. (H) Receiving, reviewing, and investigating allegations of misconduct, retaliation, or poor performance