; (ii) how such programs are funded; (iii) the types of entities that own, operate, or otherwise conduct such programs, the types of information such entities collect, and the direct and indirect contractual relationships between the entities in the drug supply chain that interact with such programs, such as a drug manufacturer, pharmacy, wholesaler, switch, rebate aggregator, pharmacy benefit manager, and other entities in the drug supply chain; (iv) the effect of such programs on patient out-of-pocket spending, including for stop-loss insurance, and drug utilization, including drug adherence; and (v) patient eligibility criteria for such programs; and (B) an analysis of— (i) the sources of funding for such programs; and (ii) the effects of such programs on Federal health care programs and the individuals enrolled in such Federal health care programs. 107. Reports on health care transparency tools and data (a) Initial report Not later than December 31, 2024, the Comptroller General of the United States shall submit to the Committees (as defined in subsection (d)) an initial report that— (1) identifies and describes health care transparency tools and Federal health care reporting requirements (as described in subsection (d)) that are in effect as of the date of the submission of such initial report, including the frequency of reports with respect to each such requirement and whether any such requirements are duplicative; (2) reviews how such reporting requirements are enforced; (3) analyzes whether the public availability of health care transparency tools, and the publication of data pursuant to such reporting requirements, has— (A) been utilized and valued by consumers, including reasons for such utilization (or lack thereof); and (B) assisted health insurance plan sponsors and fiduciaries improve benefits, lower health care costs for plan participants, and meet fiduciary requirements