and to section 303 of this title. (2) The Director may communicate views on matters within the responsibility of the Director directly to the Secretary and the Deputy Secretary of Veterans Affairs without obtaining the approval or concurrence of any other official within the Department. (c) Deputy directors There are two Deputy Directors within the Office of the Director of Cost Assessment and Program Evaluation, as follows: (1) The Deputy Director for Cost Assessment. (2) The Deputy Director for Program Evaluation. (d) Responsibilities The Director of Cost Assessment and Program Evaluation shall serve as the principal official within the senior management of the Department for the following: (1) Cost estimation and cost analysis for acquisition programs of the Department. (2) Analysis and advice on matters relating to the planning and programming phases of the Planning, Programming, Budgeting, and Execution system, and the preparation of materials and guidance for such system, as directed by the Secretary, working in coordination with the Assistant Secretary for Management and the Chief Financial Officer of the Department. (3) Analysis and advice for resource discussions relating to requirements under consideration in the Veterans Health Administration, the Veterans Benefits Administration, or the National Cemetery Administration. (4) Formulation of study guidance for analyses of alternatives for major acquisition programs and performance of such analyses, as directed by the Secretary. (5) Review, analysis, and evaluation of programs for executing approved strategies and policies, ensuring that information on programs is presented accurately and completely, and assessing the effect of spending by the Department on the United States economy. (6) Assessments of alternative plans, programs, and policies with respect to the acquisition programs of the Department. (7) Leading the development of improved analytical skills and competencies within the cost assessment and program evaluation workforce of the Department