In establishing the Office and carrying out the functions of the Office, the Under Secretary shall consult with the Comptroller General of the United States and the Inspector General of the Department to ensure the Office draws upon best practices identified across the Federal Government and recommendations of the Comptroller General and the Inspector General. (e) Reorganization The Under Secretary may reorganize other offices within the Veterans Health Administration to operate under the purview of the Office if the Under Secretary notifies Congress in advance of such reorganization. . (2) Clerical amendment The table of sections at the beginning of such chapter is amended by inserting after the item relating to section 7306 the following new item: 7306A. Office of Transparency, Engagement, Accountability, and Management. . (b) Coordination with stakeholders (1) In general In establishing the Office of Transparency, Engagement, Accountability, and Management under section 7306A of title 38, United States Code, as added by subsection (a)(1), the Under Secretary for Health of the Department of Veterans Affairs shall solicit formal written feedback from labor organizations, veterans service organizations, and other appropriate entities. (2) Report Not later than 180 days after soliciting formal written feedback under paragraph (1), the Under Secretary shall submit to the Committee on Veterans’ Affairs of the Senate and the Committee on Veterans’ Affairs of the House of Representatives a report containing any recommendations obtained under such paragraph, including feedback on whether or not the Under Secretary intends to follow any such recommendations and explanations for why the Under Secretary does not intend to follow any such recommendations. (c) Reorganization (1) In general As part of the establishment of the Office of Transparency, Engagement, Accountability, and Management under section 7306A of title 38, United States Code, as added by subsection (a)(1), not later than two years after the date of the