; and . (2) Effective date The amendments made by paragraph (1) shall take effect on the date of the enactment of this Act and apply with respect to the first report required under subsection (d) of section 570 of Public Law 104–208 that is required after the date of the enactment of this Act. (b) Repeals The following provisions of law are hereby repealed: (1) Subsection (b) of section 804 of Public Law 101–246 . (2) Section 6 of Public Law 104–45 . (3) Section 406 of Public Law 101–246 ( 22 U.S.C. 2414a ). (4) Subsection (c) of section 702 of Public Law 96–465 ( 22 U.S.C. 4022 ). 118. Reporting on implementation of GAO recommendations (a) Initial report Not later than 120 days after the date of the enactment of this Act, the Secretary shall submit to the appropriate congressional committees a report that lists all of the Government Accountability Office’s recommendations relating to the Department that have not been fully implemented. (b) Comptroller general report Not later than 30 days after the Secretary submits the report under subsection (a), the Comptroller General of the United States shall submit to the appropriate congressional committees a report that identifies any discrepancies between the list of recommendations included in such report and the Government Accountability Office’s list of outstanding recommendations for the Department. (c) Implementation report (1) In general Not later than 120 days after the date of the enactment of this Act, the Secretary shall submit to the appropriate congressional committees a report that describes the implementation status of each recommendation from the Government Accountability Office included in the report submitted under subsection (a). (2) Justification The report under paragraph (1) shall include— (A) a detailed justification for each decision not to fully implement a recommendation or to implement a recommendation in a different manner than specified by the Government Accountability Office