; (B) if applicable, any recommendations for changes to the policy of the Service with respect to whistleblowers; and (C) a discussion and conclusions as to whether the official email accounts of employees of the Service are appropriately monitored. 304. Inspector General reports (a) Patient care reports (1) Initial report Not later than 3 years after the date of enactment of this Act, the Inspector General of the Department of Health and Human Services shall develop and submit to Congress and the Service a report on deferrals and denials of care of patients by a purchased/referred care program in direct service hospitals of the Service. (2) Subsequent report Not later than 3 years after the date on which the Inspector General of the Department of Health and Human Services submits the report required by paragraph (1), the Inspector General of the Department of Health and Human Services shall develop and submit to Congress and the Service a report on patient harm events and patient deaths relating to deferrals and denials of care in the Service. (3) Requirements The reports required under paragraphs (1) and (2) shall include, as applicable— (A) (i) an evaluation of the number and kind of events that contribute to patient deaths as a result of deferrals and denials of care by a purchased/referred care program; and (ii) recommendations relating to how to reduce the number of patient harm events described in clause (i); and (B) (i) an evaluation of the tracking and reporting by the Service of, and response to, patient harm events and patient deaths that result from deferrals and denials of care