; (C) review previous management reports and recommendations; and (D) review best practices of other Federal agencies and State governments and ascertain if such best practices may be applicable to the Department. (3) Consultation In conducting the study and review pursuant to paragraph (1), the National Academy shall consult with the Secretary, relevant employees of the Department, and such persons outside of the Department as the National Academy considers appropriate and have an interest in the affairs of the Department. (c) Report Not later than 540 days after the date of the enactment of this Act, the National Academy shall submit to the Committee on Veterans' Affairs of the Senate and the Committee on Veterans' Affairs of the House of Representatives a report that contains— (1) the findings of the National Academy with respect to the study and review conducted under subsection (b), including the recommendations developed under subparagraphs (A) and (B) of paragraph (2) of such subsection; and (2) such other recommendations as the National Academy believes are necessary and relevant to the study and review. (d) Views of the Secretary Not later than 90 days after the National Academy submits the report required by subsection (c), the Secretary shall submit to the committees described in such subsection the views of the Secretary regarding the following: (1) The study and review conducted under subsection (b). (2) The findings of the National Academy reported pursuant to subsection (c)(1). (3) Each of the recommendations made by the National Academy in the report. (4) The intent of the Secretary to implement such recommendations. (5) A timeline for such implementation. (6) Whether implementing such recommendations would require legislative action. (7) Not implementing the recommendations described in paragraph (3) and the reason for such decision.