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, patient harm events and recommendations regarding how to improve such tracking, reporting, and response. (C) The effects of deferrals and denials of care on patients of the Service, including patient outcomes, and recommendations regarding how to reduce deferrals and denials of care. (b) Reporting systems audit Not later than 2 years after the date of enactment of this Act, the Inspector General shall— (1) conduct an audit of reporting systems of the Service, as of the date of enactment of this Act