; and (bb) 23.1 percent of the average manufacturer price for the dosage form and strength of such misclassified drug. (C) Reporting and transparency (i) In general The Secretary shall submit a report to Congress on at least an annual basis that includes information on the covered outpatient drugs that have been identified as misclassified, the steps taken to reclassify such drugs, the actions the Secretary has taken to ensure the payment of any rebate amounts which were unpaid as a result of such misclassification, and a disclosure of expenditures from the fund created in subsection (b)(3)(C)(iv), including an accounting of how such funds have been allocated and spent in accordance with such subsection. (ii) Public access The Secretary shall make the information contained in the report required under clause (i) available to the public on a timely basis. (D) Other penalties and actions Actions taken and penalties imposed under this paragraph shall be in addition to other remedies available to the Secretary including terminating the manufacturer’s rebate agreement for noncompliance with the terms of such agreement and shall not exempt a manufacturer from, or preclude the Secretary from pursuing, any civil money penalty under this title or title XI, or any other penalty or action as may be prescribed by law. . (2) Offset of recovered amounts against medical assistance Section 1927(b)(1)(B) of the Social Security Act ( 42 U.S.C. 1396r–8(b)(1)(B) ) is amended by inserting , including amounts received by a State under subsection (c)(4), after in any quarter . (c) Clarifying definitions Section 1927(k)(7)(A) of the Social Security Act ( 42 U.S.C. 1396r–8(k)(7)(A) ) is amended— (1) by striking an original new drug application and inserting a new drug application each place it appears; (2) in clause (i), by inserting but including a drug product approved for marketing as a non-prescription drug that is regarded as a covered outpatient drug under paragraph (4) after drug described in paragraph (5)