1. Short title; table of contents This Act may be cited as the Improving Oversight and Accountability in Medicaid Non-DSH Supplemental Payments Act . 2. Improving calculation, oversight, and accountability of non-DSH supplemental payments under the medicaid program (a) Guidance for states on non-DSH supplemental payments; state reporting and auditing requirements Section 1903 of the Social Security Act ( 42 U.S.C. 1396b ) is amended by adding at the end the following new subsection: (aa) (1) Not later than 180 days after the date of the enactment of this subsection, the Secretary shall— (A) issue guidance to States that identifies permissible methods for calculation of non-DSH supplemental payments to providers to ensure such payments are consistent with section 1902(a)(30)(A) (including any regulations issued under such section such as 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) establish annual reporting requirements for States making non-DSH supplemental payments that include— (i) with respect to a provider that is a hospital, nursing facility, intermediate care facility for the mentally retarded, or an institution for mental diseases, or any other institution, an identification of each provider that received a non-DSH supplemental payment for the preceding fiscal year, the type of ownership or operating authority of each such provider, and the aggregate amount of such payments received by each provider for the preceding fiscal year broken out by category of service; (ii) with respect a provider that is not described in clause (i), any information specified in the preceding paragraph, as determined appropriate by the Secretary; 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)