complete an audit to determine the following: (A) The frequency by which the Department of Veterans Affairs makes an error that results in a payment to a person by virtue of such person's participation in a benefits program administered by the Secretary that such person is not entitled to or in an amount that exceeds the amount to which the person is entitled. (B) Whether and to what degree vacant positions in the Veterans Benefits Administration affect such errors. (2) Annual audits Section 5314 of such title, as amended by subsection (a), is further amended by adding at the end the following new subsection: (f) Not less frequently than once each year, the Secretary shall complete an audit of not less than 10 percent of all debts to the United States incurred by virtue of a person's participation in a benefits program administered by the Secretary to identify errors. . (f) Plan Not later than 180 days after the date of the enactment of this Act, 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 and description of resource requirements necessary to align information technology systems to ensure that errors described in subsection (d)(1) are not the result of communication or absence of communication between information technology systems. (g) Coordination with other Federal agencies (1) Interagency working group The Secretary of Veterans Affairs may establish an interagency working to assess how executive agencies should submit timely information to the Secretary of Veterans Affairs in order to reduce overpayments to veterans in the event of a life event, such as a change in work status, incarceration, or change in marital status. (2) Quarterly reporting by Secretary of Defense to Secretary of Veterans Affairs Each quarter, the Secretary of Defense shall transmit to the Secretary of Veterans Affairs information on compensation received by members of the reserve components of the Armed Forces who received