; and (3) in subsection (f)(1)(B)— (A) by redesignating clause (v) as clause (vi); and (B) by inserting after clause (iv) the following new clause (v): (v) The findings of the Council of the Inspectors General on Integrity and Efficiency with respect to the peer reviews carried out under subsection (h) and the response of the Assistant Secretary to such findings. . 304. Reports on improvements to adherence to recommendations of Office of Accountability and Whistleblower Protection (a) Report on improvements to adherence to recommendations of Office of Accountability and Whistleblower Protection (1) Report required Not later than 180 days after the date of the enactment of this Act, the Assistant Secretary for Accountability and Whistleblower Protection 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 recommendations and actions taken by the Office of Accountability and Whistleblower Protection to improve the percentage of recommendations issued by the Office to elements of the Department of Veterans Affairs that are adhered to by such elements. (2) Contents The report submitted pursuant to paragraph (1) shall include the following: (A) A comprehensive review of the reasons that recommendations issued by the Office to elements of the Department are not taken, initiated, or significantly modified by management. (B) Recommendations for administrative action to enable the Department to better— (i) meet the goals of the Department of Veterans Affairs Accountability and Whistleblower Protection Act of 2017 ( Public Law 115–41 ); (ii) foster a culture of accountability in the Department