; (B) a gross waste of covered funds; (C) a substantial and specific danger to public health or safety; (D) an abuse of authority related to the distribution, implementation, or use of covered funds, including conflict of interest or partiality; and (E) a violation of any statute, rule, or regulation related to an agency contract, subcontract (including the competition for or negotiation of a contract or subcontract), grant, or subgrant, awarded, or issued relating to covered funds. (2) Officers and entities The officers and entities described in this paragraph are— (A) the Pandemic Response Accountability Committee; (B) an inspector general, including the Special Inspector General for Pandemic Relief; (C) the Congressional Oversight Commission; (D) the Comptroller General of the United States; (E) a Member of Congress; (F) a congressional committee; (G) a State or Federal regulatory or law enforcement agency; (H) an individual with supervisory authority over the employee (or such other person working for the non-Federal employer who has the authority to investigate, discover, or terminate misconduct); (I) a court or grand jury; (J) an officer or representative of a labor organization; or (K) the head of a Federal agency or a designee of such a head. (3) Application (A) In general For the purposes of paragraph (1)— (i) an employee, former employee, or individual seeking employment who initiates or provides evidence of misconduct by a contractor, subcontractor, grantee, or subgrantee in any judicial or administrative proceeding relating to waste, fraud, or abuse in connection with a Federal contract or grant shall be deemed to have made a disclosure covered by such paragraph