; and (3) an assessment of the professional housing needs of— (A) employees of the Service for each Service area (as defined in section 4 of the Indian Health Care Improvement Act ( 25 U.S.C. 1603 )); and (B) employees of tribal health programs for each Indian tribe, as applicable. (b) IHS staffing needs report (1) In general Not later than 2 years after the date on which the Comptroller General receives the plan relating to IHS staffing needs under section 302(b), the Comptroller General shall prepare and submit to Congress a report on the staffing needs of the Service and tribal health programs. (2) Contents The report under paragraph (1) shall include— (A) an assessment of the staffing plan referred to in paragraph (1); (B) a description of— (i) the number and type of full-time positions needed at each facility of the Service and at each tribal health program; and (ii) the amount of funds necessary to maintain those positions; (C) an explanation of the various methodologies that the Service uses and has previously used to determine the number and type of full-time positions needed at federally managed Service units; and (D) an assessment of the use of independent contractors, including— (i) the number of independent contractors hired to fill vacant full-time positions; and (ii) the amount of funds spent on independent contractors who provide health care services. (c) Whistleblower protections report (1) In general Not later than 1 year after the date of enactment of this Act, the Comptroller General shall develop and submit to Congress a report on the efficacy of existing protections for whistleblowers in the Service, including the protections implemented pursuant to sections 201 and 202 and the amendments made by those sections. (2) Contents The report under paragraph (1) shall include— (A) a discussion and conclusions as to whether the Service has taken proper steps to prevent retaliation against whistleblowers