Not later than 1 year after the date on which the Comptroller General receives the report under section 302(b), the Comptroller General shall prepare and submit to Congress a report on the staffing needs of the Service. (2) Contents The report required under paragraph (1) shall include the following: (A) A description of the number and type of full-time positions needed at each facility of the Service and the amount of funds necessary to maintain such positions. (B) 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. (C) 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 every 2 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