; (B) relevant portions or full offices from— (i) the Office of Risk Management; (ii) the Office of Clinical Services; (iii) the Office of Patient Care Services; (iv) the Office of Operations; and (v) the Office of Quality and Patient Safety; and (C) the Office of the Medical Inspector under section 7306B of title 38, United States Code, as added by section 202(a), solely for purposes of organizational efficiency and economies of scale. (4) Report (A) In general Not later than two years after the date of the enactment of this Act, the Secretary of Veterans Affairs shall submit to the appropriate committees of Congress a report on the completion of the reorganization required under paragraph (1). (B) Elements The report required by subparagraph (A) shall include— (i) a description of the reorganization required under paragraph (1) that the Under Secretary for Health of the Department of Veterans Affairs has carried out and the reasoning for the various structures established and how those structures will improve accountability, efficiency, management, leadership, care delivery, and oversight; (ii) a description of any challenges, and a response to those challenges, encountered in conducting such reorganization; (iii) recommendations for such legislative or administrative action as the Secretary considers appropriate to fully implement such reorganization, including additional authorities or resources; and (iv) a description of any reasons why offices listed under paragraph (2) were not consolidated and how that decision will not affect accountability, efficiency, care delivery, and oversight. (C) Appropriate committees of congress defined In this paragraph, the term appropriate committees of Congress means— (i) the Committee on Veterans’ Affairs and the Committee on Appropriations of the Senate