; and (B) notify the appropriate committees of Congress of the findings of the Comptroller General with respect to the assessment conducted under subparagraph (A). (2) Elements The assessment conducted under paragraph (1)(A) shall include the following: (A) An assessment of whether the plan comports with sound planning practices. (B) Identification of any gaps in the plan. (C) Formulation of such recommendations as the Comptroller General considers appropriate. (d) Periodic progress reports Not later than 90 days after the date on which the Secretary submits the plan under subsection (a), not less frequently than once every 90 days thereafter until the applicability date set forth in section 2(x)(1), and not less frequently than once every 180 days thereafter for the 10-year period following such applicability date, the Secretary shall submit to the appropriate committees of Congress and the Comptroller General a report on the progress of the Secretary in carrying out the plan. (e) Appropriate committees of Congress defined In this section, the term appropriate committees of Congress means— (1) the Committee on Veterans' Affairs and the Committee on Appropriations of the Senate