; and (B) recommendations to reduce gaps in incentives for regional health partners, including hospitals and health care facilities to improve capacity and medical surge capabilities to prepare for, and respond to, public health emergencies, consistent with subsection (a), which may include consideration of facilities participating in programs under section 319C–2, programs under the Centers for Medicare & Medicaid Services (including innovative health care delivery and payment models), and input from private sector financial institutions. (3) Consultation In carrying out paragraphs (1) and (2), the Comptroller General shall consult with the heads of appropriate Federal agencies, including— (A) the Assistant Secretary for Preparedness and Response; (B) the Director of the Centers for Disease Control and Prevention; (C) the Administrator of the Centers for Medicare & Medicaid Services; (D) the Assistant Secretary for Mental Health and Substance Use; (E) the Assistant Secretary of Labor for Occupational Safety and Health; (F) the Secretary of Veterans Affairs; and (G) the heads of such other Federal agencies as the Secretary determines appropriate. . (b) Annual reports Section 319C–2(i)(1) (42 U.S.C. 247d–3b(i)(1)) is amended by inserting after the first sentence the following The reports submitted under this paragraph shall also include progress towards the implementation of section 319C–3. . (c) National health security strategy incorporation of regionalized emergency preparedness and response Section 2802(b)(3) ( 42 U.S.C. 300hh–1(b)(3) ) is amended— (1) in the matter preceding subparagraph (A), by striking including mental health and inserting “including pharmacies, mental health facilities,”