; (2) a strategy for addressing any gaps identified in the comparison pursuant to paragraph (1), including efforts to recruit and train qualified individuals and a cost-benefit analysis of filling positions with contractors or government employees; and (3) any risks or challenges the Department faces in recruiting, training, or maintaining a qualified acquisition workforce and strategies for mitigating those risks or challenges. (e) Consultation In developing the plan required under subsection (c), the Under Secretary for Management may consult with headquarters, components, employees in the field, and individuals from industry and the academic community. (f) Review Not later than one year after the plan required under subsection (c) is submitted, the Comptroller General of the United States shall conduct a review of the plan and submit a report of its findings to the congressional homeland security committees. The review shall include an assessment of the reliability of the workforce data reported in the plan; an evaluation of the Department’s strategy for addressing any identified workforce gaps, risks, or challenges