than once during each of the subsequent three years, the Secretary of Veterans Affairs shall submit to the Committee on Veterans’ Affairs of the Senate and the Committee on Veterans Affairs of the House of Representatives and to the Comptroller General of the United States a report on the implementation of priority recommendations of the Comptroller General that pertain to the Department of Veterans Affairs. (b) Contents Each report submitted under subsection (a) shall include, for the period covered by the report, the following: (1) The progress of the Secretary in implementing all open priority recommendations of the Comptroller General for the Department of Veterans Affairs. (2) An explanation for each instance where the Secretary has decided not to implement, or has not fully implemented, an open priority recommendation of the Comptroller General for the Department. (3) A summary of the corrective actions taken and remaining steps the Secretary plans to take to implement open priority recommendations of the Comptroller General. (c) Supplement not supplant certain required reports or written statements The report under this section shall not be construed to supplant any report or written statement required under section 720 of title 31, United States Code.