; and (ii) undertaking notice and comment rulemaking. (G) Audit of cost reports The Secretary shall audit reports described in subparagraph (A) submitted with respect to cost reporting periods beginning on or after January 1, 2021. (H) Appeals The Secretary shall establish a process whereby a supplier of ground ambulance services may appeal a determination described in subparagraph (C) or (D) made with respect to a cost report required to be made by such supplier under subparagraph (A). . (c) Stakeholder feedback (1) In general The Secretary of Health and Human Services shall implement the provisions of this section, including the amendments made by this section, through notice and comment rulemaking and seek input from stakeholders. (2) Nonapplication of Paperwork Reduction Act Chapter 35 of title 44, United States Code, shall not apply with respect to— (A) the development and implementation of the uniform reporting system required under section 1121(a) of the Social Security Act ( 42 U.S.C. 1320a(a) ) for suppliers of ground ambulance services and reports required to be made under section 1834(l)(17) of such Act ( 42 U.S.C. 1395m(l)(17) )