1 year after the date of enactment of this paragraph, in the case of a group health plan with respect to which any claim has been filed during a plan year, the Secretary, in cooperation with the Secretaries of Health and Human Services and Labor, as applicable, may audit the books and records of such plan to determine compliance with this section. (iii) Denial rates The Secretary, in cooperation with the Secretaries of Health and Human Services and Labor, shall collect information on the rates of and reasons for denial by group health plans of claims for outpatient and inpatient mental health and substance use disorder benefits compared to the rates of and reasons for denial of claims for medical and surgical benefits. For the first plan year that begins on or after the date that is 2 years after the date of enactment of this paragraph, and each subsequent plan year, the Secretary, in such cooperation, shall submit to the Committee on Energy and Commerce of the House of Representatives and the Committee on Health, Education, Labor, and Pensions of the Senate the information collected under the previous sentence with respect to the previous plan year. (C) Effective date Any requirements of group health plans that are included in the regulations issued under subparagraph (A)(i), including the requirement described in subparagraph (A)(ii) to disclose documents, shall have an effective date of 1 year after the date of enactment of this paragraph. . 3. Consumer parity unit for mental health and substance use disorder parity violations (a) Definitions In this section: (1) Applicable State authority The term applicable State authority has the meaning given the term in section 2791 of the Public Health Service Act ( 42 U.S.C. 300gg–91 ). (2) Covered plan The term covered plan means any creditable coverage that is subject to any of the mental health parity laws. (3) Creditable coverage The term creditable coverage has the meaning given the term in section 2704(c) of the Public Health Service Act ( 42 U.S.C. 300gg–3(c) ).