submit to the Committees on Veterans’ Affairs of the House of Representatives and the Senate a report containing the findings of the review under paragraph (1), the results of the assessment under paragraph (2), and the goals established under paragraphs (3) and (4). (b) Review of incentives and efforts relating to home- and community-Based services (1) Review The Secretary of Veterans Affairs shall conduct a review of the following: (A) The financial and organizational incentives or disincentives for the directors of medical centers of the Department to establish or expand covered programs at such medical centers. (B) Any incentives or disincentives for such directors to provide to veterans home- and community-based services in lieu of institutional care. (C) The efforts taken by the Secretary to enhance spending of the Department for extended care by balancing spending between institutional care and home- and community-based services consistent with the demand for such services. (D) The plan of the Under Secretary for Health of the Department to accelerate efforts to enhance spending as specified in subparagraph (C), to match the progress of similar efforts taken by the Administrator of the Centers for Medicare & Medicaid Services with respect to spending of the Centers for Medicare & Medicaid Services for extended care. (2) Report to Congress Not later than one year after the date of the enactment of this Act, the Secretary shall submit to the Committees on Veterans’ Affairs of the House of Representatives and the Senate a report on the findings of the review under paragraph (1). (c) Review of respite care services Not later than two years after the date of the enactment of this Act, the Secretary of Veterans Affairs shall conduct a review of the use, availability, cost, and effectiveness, of the respite care services furnished by the Secretary under chapter 17 of title 38, United States Code, including— (1) the frequency at which the Department of Veterans Affairs is unable to meet demand for such services