; (E) provides outpatient health care services and is not limited to providing only drugs or drug administration; (F) provides a level of free or discounted health care services to individuals who meet the parent covered entity’s criteria for financial assistance and are unable to pay for all or a portion of the services, as reported at cost to the Internal Revenue Service under section 501(r)(4) of the Internal Revenue Code for the calendar year, that is similar to that of the parent covered entity; and (G) adheres to the parent covered entity’s sliding scale fee schedule for providing covered outpatient drugs that are subject to an agreement under this section to patients who are (i) low-income individuals; and (ii) not covered under minimum essential coverage, as defined in section 5000A(f) of the Internal Revenue Code. Such sliding fee schedules must be made publicly available in a similar manner to a 501(c)(3) hospital’s financial assistance policy as required under section 501(r) of the Internal Revenue Code of 1986. (4) Certification and auditing (A) A covered entity described in subclause (III) of subsection (a)(4)(L)(i) shall— (i) not less than annually, provide to the Secretary a certification executed by the hospital’s 340B Program authorizing official and an appropriate government official (such as the governor, county executive, mayor, or an individual authorized to represent and bind the governmental entity), certifying that— (I) a contract is currently in force between such covered entity and the State or local government to provide health care services, to include direct medical care and the ordering or prescribing of covered outpatient drugs that are subject to an agreement under this section, to low-income individuals who are not entitled to benefits under title XVIII of the Social Security Act or eligible for assistance under the State plan under title XIX of such Act