; and (ii) improving the timeliness of the accountability process from the period of the concern being raised to formal issuance of an action, while protecting due process through a variety of efforts to include Departmental reorganization, improved policy and process guidance, improved training, and enhanced or additional information technology systems. (2) Report (A) In general Not later than one year after the date of the enactment of this Act, the Secretary shall submit to Congress a report on the review completed under paragraph (1). (B) Contents The report submitted pursuant to subparagraph (A) shall include the following: (i) The findings of the Secretary with respect to the review completed under paragraph (1). (ii) A description of the following: (I) The current average length of Departmental accountability processes. (II) Recommendations for improvements to process, human resources, legal, organizational structure, and employee training. (III) Information technology including those that move processes from paper-based to digital or electronic-based systems. (iii) A timeline to achieve the improvements recommended under clause (ii)(II). (iv) Recommendations for such legislative or administrative action as the Secretary considers necessary to implement the improvements recommended under clause (ii)(II). (v) Such other matters as the Secretary considers appropriate. 305. Report on Department of Veterans Affairs actions in response to preliminary observations in Comptroller General of the United States report on Department whistleblower retaliation (a) Initial report Not later than 180 days after the date of the enactment of this Act, 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 a report on steps the Department of Veterans Affairs has taken or will take in response to Government Accountability Office report 23–106111 (relating to Department of Veterans Affairs resolution process for