; (II) the number of such claims denied during such quarter; and (III) the number of such claims denied listed by each denial reason group. (c) Comptroller General study (1) In general The Comptroller General of the United States shall conduct a study that evaluates the effectiveness of the Office of Community Care in providing timely payment of a proper invoice for emergency hospital care, emergency medical services, or other emergency health care furnished through non-Department of Veterans Affairs providers by the required payment date. (2) Submittal The Comptroller General shall submit to Congress a report on the study conducted under paragraph (1), including the total amount of interest penalties paid by the Secretary of Veterans Affairs under section 3902 of title 31, United States Code, by reason of a delayed payment. (d) Definitions In this section: (1) The term delayed payment means a proper invoice that is not paid by the Secretary of Veterans Affairs until after the required payment date. (2) The term proper invoice has the meaning given that term in section 3901(a) of title 31, United States Code. (3) The term required payment date means, with respect to proper invoices for emergency hospital care, emergency medical services, or other emergency health care, the date that payment is due pursuant to standards determined appropriate by the Secretary.