(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 enactment of this Act, the Secretary of Veterans Affairs and the Under Secretary for Health of the Department of Veterans Affairs, in consultation with the Comptroller General of the United States and the Inspector General of the Department of Veterans Affairs, shall reorganize into a cohesive office with relevant sub-offices consistent with best practices of the Comptroller General for internal controls and management the various relevant disparate oversight functions within the Veterans Health Administration that have some portion of responsibility for— (A) health care quality, safety, and risk