and the amount of funds necessary to maintain such positions. (B) An explanation of the various methodologies that the Service utilizes and has previously utilized to determine the number and type of full-time positions needed at federally managed Service units. (C) An assessment of the use of independent contractors, including the number of independent contractors hired to fill vacant full-time positions and amounts spent on independent contractors who provide health care services. (D) An assessment of the staffing plan developed by the Secretary under section 302(b). (c) Whistleblower protections report (1) In general Not later than 1 year after the date of enactment of this Act, the Comptroller General shall develop and submit to Congress a report on the efficacy of existing protections for whistleblowers in the Service. (2) Contents The report required under paragraph (1) shall include the following: (A) A discussion and conclusion as to whether the Service has taken proper steps to prevent retaliation against whistleblowers. (B) If applicable, any recommendations for changes to the policy of the Service with respect to whistleblowers. (C) A discussion and conclusion as to whether the official email accounts of employees of the Service are appropriately monitored. 304. Inspector General reports (a) Patient care reports (1) In general Not later than 2 years after the date of enactment of this Act, and not less than every 3 years thereafter, the Inspector General of the Department of Health and Human Services shall develop and submit to Congress and the Service a report on patient harm events occurring in Service units and deferrals and denials of care of patients of the Service. (2) Contents The report required under paragraph (1) shall include the following: (A) An evaluation of the number and kind of events that contribute to patient deaths in a Service unit and recommendations regarding reducing the number of patient deaths. (B) An evaluation of the Service’s tracking and reporting of, and response to,