; and (B) a description of the audits conducted by the Secretary pursuant to subparagraph (C) of subsection (a)(5), including the methodology used for conducting such audits, the results of such audits, and actions taken by the Secretary in response to such audits, as well as actions taken by the Secretary in response to audits conducted by manufacturers pursuant to such subparagraph. (2) Report by the Comptroller General Not later than one year after the date of the enactment of this subsection, the Comptroller General of the United States shall submit to the Committee on Energy and Commerce of the House of Representatives and the Committee on Health, Education, Labor, and Pensions of the Senate a report on the use by covered entities of contractual arrangements pursuant to which a third party dispenses covered outpatient drugs subject to an agreement under this section to patients of the covered entity, disaggregated by covered entity types and the physical distance of the contracted entity’s location from the respective parent covered entity location. (3) Annual reports by the Inspector General Not later than July 1 of each year (beginning with 2018), the Inspector General of the Department of Health and Human Services shall submit to appropriate committees of Congress a report on the contractual arrangements between covered entities and third parties described in paragraph (11) of subsection (a), including the methods and amounts of remuneration exchanged between such covered entities and such contracted entities, and the extent to which contract pharmacies are improving access to medicines by patients of such covered entities. The first such annual report shall include recommendations, as the Inspector General determines appropriate, that address safeguards to reduce duplicate discounting and diversion within contract pharmacy arrangements and reforms to ensure these arrangements are targeted exclusively at improving access to medicines for low-income or vulnerable patients of covered entities. Subsequent