2718(f) of the Public Health Service Act) of the books and records (or of such other information as may be necessary) of an MA plan for a contract year that begins on or after the date of the enactment of the Medical Loss Ratio Accountability Act of 2017, a determination that is made under this paragraph for such MA plan for such contract year shall be based upon one or more reports (or other submissions of information) by the MA plan with respect to which the Secretary has verified, through such audits of such MA plan, that the information contained in such reports (or other submissions) is truthful and accurate. .