; and (3) establishing mechanisms for contractors to have an expedited process to appeal determinations of non-responsibility. (c) Protest rights The Secretary of Defense shall protect the rights of contractors to protest bids and appeal actions taken pursuant to this section. (d) Training and guidance The Secretary of Defense shall develop and provide clear training and guidance to acquisition officials, contracting officers, and current and potential contractors regarding implementation policies and practices for this section. (e) Comptroller General report (1) In general Not later than 180 days after the date of the enactment of this Act, the Comptroller General of the United States shall submit to the Department of Defense and the congressional defense committees a report on the health and safety records of Department of Defense contractors. (2) Elements The report required under paragraph (1) shall include the following elements: (A) A description of the Department of Defense's existing procedures to evaluate the safety and health records of current and prospective contractors. (B) An evaluation of the Department's adherence to those procedures. (C) An assessment of the current incidence of health and safety violations by Department contractors. (D) An assessment of whether the Department of Labor has the resources to investigate and identify safety and health violations by Department of Defense contractors. (E) An assessment of whether the Department of Labor should consider assuming an expanded investigatory role or a targeted enforcement program for ensuring the safety and health of workers under Department of Defense contracts. (f) Definitions In this section: (1) Congressional defense committees The term congressional defense committees has the meaning given the term in section 101(a)(16) of title 10, United States Code. (2) Covered contract The term covered contract means a Department of Defense contract for the procurement of property or services, including construction, valued in excess of