; and (2) a plan for how the Department will fund the contract in future years. (e) Review of certain contracts In each case of a contract for a service into which the Secretary enters under subsection (a) that would result in the Department incurring an obligation of more than $2,000,000,000, after the first year of service of such contract, the Inspector General of the Department and the Comptroller General of the United States shall each complete a review of the contract— (1) to determine whether the metrics included in the contract were met; and (2) to review the appropriateness of funds expended for the contract. . (b) Effective date Subsections (d) and (e) of section 513 of such title, as added by subsection (a), shall take effect on the date of the enactment of this Act. (c) Applicability (1) In general Subsections (d) and (e) of such section, as so added, shall apply with respect to contracts entered into by the Secretary of Veterans Affairs on or after the date that is one year before the date of the enactment of this Act. (2) Justification and plan for certain contracts With respect to contracts described in subsection (d) of such section, as so added, that were entered into by the Secretary on or before the date of the enactment of this Act, the Secretary shall submit the justification and plan required by such subsection not later than 20 days after the date of the enactment of this Act in lieu of 20 days after the date of the contract award as otherwise required by such subsection. 4. Oversight and accountability of financial processes of the Department of Veterans Affairs (a) Independent review of financial processes (1) In general Not later than 90 days after the date of the enactment of this Act, the Secretary of Veterans Affairs shall enter into a contract with an independent third party— (A) to review and audit the financial processes, including reporting structures, and actuarial and estimation models of the Department of Veterans Affairs