; (2) by redesignating paragraph (27) as paragraph (28); and (3) by inserting after paragraph (26) the following new paragraph: (27) with respect to amounts expended to make any non-DSH supplemental payment (as defined in subsection (aa)(2)), unless the State complies with the reporting and auditing requirements under subparagraphs (B) and (C) of subsection (aa)(1); or .