1. Short title This Act may be cited as the Safeguarding Patients and Taxpayers Act . 2. Oversight of use of implementation funding for drug price negotiation program Part E of title XI of the Social Security Act ( 42 U.S.C. 1320f ) is amended by adding at the end the following new section: 1199. Reports on use of implementation funding (a) Reports (1) In general Not later than 180 days after the date of enactment of this section and not less frequently than annually thereafter for as long as funding is available under section 11004 of Public Law 117–169 , the Secretary shall submit to the Committees on Energy and Commerce, Ways and Means, and Appropriations of the House of Representatives and the Committees on Finance and Appropriations of the Senate a comprehensive report on the amounts expended, the use of such funds, and the projected and actual unused funds, from amounts appropriated under such section 11004 during the preceding year. Each report under this subsection shall include— (A) any relevant information with respect to contracting relationships and entities, including associated contracts, criteria for selection of contracts, and procedures for monitoring the use of funds and compliance with program requirements by contractors and subcontractors; (B) a description of efforts the Secretary has undertaken to prevent fraud, waste, and abuse related to accessing maximum fair prices, including any violations involving entities or individuals not eligible to have access to the maximum fair price for a selected drug, violations related to dispensing or administering a selected drug to an individual who is not a maximum fair price eligible individual, and violations of duplicate discounts such as the nonduplication provisions under section 1193(d)