; and (iii) such other information as the Secretary determines to be necessary to ensure that non-DSH supplemental payments made to providers under this section are consistent with section 1902(a)(30)(A); and (C) establish requirements for States making non-DSH supplemental payments to conduct and submit to the Secretary an annual independent certified audit that verifies— (i) the extent to which non-DSH supplemental payments made in the preceding fiscal year are consistent with the guidance issued under subparagraph (A); (ii) that payments made under the State plan (or under a waiver of the plan) are only for the provision of covered services to eligible individuals under the State plan (or under a waiver of the plan); and (iii) any other information the Secretary determines is necessary to ensure non-DSH supplemental payments are consistent with applicable Federal laws and regulations. (2) For purposes of this subsection, the term non-DSH supplemental payment means a payment, other than a payment under section 1923, that— (A) is identified by the Secretary through guidance described in paragraph (1)(A); (B) is made by a State to a provider under the State plan (or under a waiver of the plan) for an item or service furnished to an individual eligible for medical assistance under the State plan (or under a waiver of the plan); and (C) is in addition to any base or standard payments made to a provider under the State plan (or under a waiver of the plan) for such an item or service, including any additional payments made to such provider that are not more than any limits imposed pursuant to section 1902(a)(30)(A) (including the regulations specifying upper payment limits under the State plan in part 447 of title 42, Code of Federal Regulations (or any successor regulations)). . (b) State reporting and auditing of non-DSH supplemental payments Section 1903(i) of the Social Security Act ( 42 U.S.C. 1396b(i) ) is amended— (1) in paragraph (26), by striking or at the end