; (2) any Federal costs attributable to such distributions; (3) whether such user fees would provide the Secretary with funding to potentially offset procurement costs of such materials for the Strategic National Stockpile; and (4) any other issues the Comptroller General identifies as relevant. (b) Report Not later than February 1, 2023, the Comptroller General of the United States shall submit to the Congress a report on the findings and conclusions of the study under subsection (a). C Testing and Testing Infrastructure Improvements 541. COVID–19 testing strategy (a) Strategy Not later than 30 days after the date of the enactment of this Act, the Secretary shall update the COVID–19 strategic testing plan under the heading Department of Health and Human Services—Office of the Secretary—Public Health and Social Service Emergency Fund in title I of division B of the Paycheck Protection Program and Health Care Enhancement Act ( Public Law 116–139 , 134 Stat. 620, 626–627) and submit to the appropriate congressional committees such updated national plan identifying— (1) what level of, types of, and approaches to testing (including predicted numbers of tests, populations to be tested, and frequency of testing and the appropriate setting whether a health care setting (such as hospital-based, high-complexity laboratory, point-of-care, mobile testing units, pharmacies or community health centers) or non-health care setting (such as workplaces, schools, or child care centers)) are necessary— (A) to sufficiently monitor and contribute to the control of the transmission of SARS–CoV–2 in the United States