; (ii) the payment status of each proper invoice, as of the date of the report; and (iii) the period that elapsed until each proper invoice was paid, including an explanation of any delayed payment. (C) Any comments regarding delayed payments made by medical providers. (D) A description of the best practices that the Office of Community Care (or successor office) can carry out to provide timely payment of a proper invoice, including a plan to improve such timely payments. (E) With respect to pending claims for reimbursement for emergency hospital care, emergency medical services, and other emergency health care furnished through non-Department of Veterans Affairs providers— (i) the total number of such pending claims for each hospital system of the Department, as of the last day of the period covered by the report; (ii) the total number of veterans who submitted such a pending claim in each State, as of such day; (iii) the aggregate amount of all such pending claims in each State, as of such day; (iv) as of such day— (I) the number of such pending claims that have been pending for 30 days or longer; (II) the number of such pending claims that have been pending for 90 days or longer; and (III) the number of such pending claims that have been pending for 365 days or longer; and (v) for each hospital system, for the period covered by the report— (I) the number of claims for reimbursement for emergency hospital care, emergency medical services, and other emergency health care furnished through non-Department of Veterans Affairs providers approved during such quarter; (II) the number of such claims denied during such quarter