; (5) to support recruitment and retention of high quality employees to serve at the Department of Veterans Affairs; and (6) to ensure accountability actions withstands external judicial or other quasi-judicial or administrative review. (b) Contents The report submitted pursuant to subsection (a) shall include, at a minimum, the following: (1) A description and a timeline of pre-planning, reasoning of the policy steps made to implement, and staffing decisions and selections made to carry out Executive Order 13793. (2) A description and a timeline of pre-planning, reasoning of the policy steps made to implement, and staffing decisions and selections for the Office of Accountability and Whistleblower Protection to carry out the provisions of, and amendments made by, the Department of Veterans Affairs Accountability and Whistleblower Protection Act of 2017 ( Public Law 115–41 ). (3) A description of the actual implementation and staffing decisions made to carry out such Executive Order and the provisions of, and amendments made by, such Act and how the implementation differed from what was planned. (4) A discussion of the legal consequences of not bargaining or notifying the relevant labor organization partners before implementation of section 714 of title 38, United States Code. (5) A discussion of how and why the Department was brought into legal proceedings pursuant to actions in Federal courts, administrative proceedings, or quasi-judicial bodies, relating to the implementation of the provisions of law and amendments described in paragraph (2) and the Executive Order 13793, including descriptions of— (A) each legal proceeding, including the issues presented