; and (iii) permit the Secretary to audit the records of the covered entity that pertain to its compliance with the requirements described in subclause (III) of subsection (a)(4)(L)(i) and this subparagraph. (B) A facility or organization that participates in the drug discount program under this section pursuant to paragraph (3) shall permit the Secretary to audit the records of such facility or organization that pertain to its compliance with the requirements described in such paragraph. (C) The Secretary shall issue guidelines to implement the requirements described in this paragraph, which shall, at a minimum, define the term low-income individuals for purposes of subclause (I) of subparagraph (A)(i), and identify the applicable methodology and threshold for determining that the health care services described in such subclause represent a significant portion of the hospital’s operating revenues. . (f) Reporting requirements Section 340B of the Public Health Service Act ( 42 U.S.C. 256b ) is amended by adding at the end the following new subsections: (f) Reporting requirements for covered entities (1) In general A covered entity described in subparagraph (L) or (M) of subsection (a)(4) shall annually submit to the Secretary an electronic and searchable data report in a machine-readable format. Such report shall contain, with respect to the year covered by the report, information on— (A) the number and percentage of patients of the covered entity, disaggregated by insurance status (including at least the Medicare program under title XVIII of the Social Security Act, the Medicaid program under title XIX of such Act, the Children’s Health Insurance Program under title XXI of such Act, the TRICARE program under chapter 55 of title 10, United States Code, health insurance coverage or a group health plan, and uninsured), and by the type of site of the dispensing of the covered outpatient drug subject to an agreement under this section (parent covered entity, facility or organization described in subsection (c)(3),