realities and needs, directives, policies, and procedures of the Department, to improve efficiencies, streamline management and lines of authority and responsibility, or other reasons that would be beneficial to the capital asset management of the Department. (3) Identification of whether any new offices, structures, positions, or reporting lines should be created or modified in the Department to improve operational effectiveness, performance, and accountability for capital asset management. (4) An assessment of whether a modified Departmental organizational structure and changes to relevant statutory provisions could create a clearly identified single line of accountability and responsibility for the full life-cycle of capital asset management activities of the Department so as to improve effectiveness, efficiency, performance, and stability of Departmental capital asset management. (5) Specific reasons for the statutory or other changes that are recommended in the report or if no changes are necessary, a justification for not making any changes, including a statement providing the single responsible executive and office in charge of managing all capital asset management activities of the Department as of the date of the report. (6) Identification of such legislative or administrative action as the Secretary determines necessary to implement the changes necessary to improve capital asset management at the Department. 216. Improving prevention, detection, and reporting of waste, fraud, and abuse in Department of Veterans Affairs capital asset projects and activities (a) Report required Not later than one year after the date of the enactment of this Act, the Secretary of Veterans Affairs shall submit to the appropriate committees of Congress a report on actions the Department of Veterans Affairs is taking or plans to take to enhance the ability of the Department to prevent, detect, and report waste, fraud, and abuse occurring in capital asset projects of the Department, whether by employees, contractors, or other