action to mitigate and respond to the findings contained in the review conducted under subsection (a). (B) A description of action taken or to be taken by the Secretary to improve the climate resilience of existing facilities, land, infrastructure and other relevant capital assets under the jurisdiction or control of the Department. (C) A description of changes in policy, directives, and procedures of the Department to mitigate, plan for, and improve resilience of future constructed, leased, or other facilities, land, infrastructure, and other relevant capital assets under the jurisdiction or control of the Department. (D) A description of how the Department will incorporate climate resilience information into its processes and procedures for capital asset investment decisions. (E) A description of changes the Department will make to ensure the facilities, land, infrastructure, and other relevant capital assets of the Department are available to furnish care and services under section 1785 of title 38, United States Code, during or following a disaster or emergency. (F) The estimated cost to implement the changes described in the report. (G) The estimated timeline to implement the changes described in the report. (H) Such other matters, recommendations, or requests as the Secretary considers appropriate, including recommendations for relevant legislative or administrative action. (4) Updates (A) In general Not later than five years after the date on which the Secretary submits the report under paragraph (2) and not less frequently than once every five years thereafter until the date that is 23 years after the date of the enactment of this Act, the Secretary shall submit to the appropriate committees of Congress an update of the report submitted under paragraph (2). (B) Contents Each update submitted under subparagraph (A) shall describe the efforts of the Department since the submittal of the latest report or update, as the case may be, relating to matters covered by the report and such other matters as the