from the information that is made available to the public under subparagraph (A). (2) Financial audit results In 2020 and each subsequent year, the Secretary shall make available to the public on the Internet website of the Centers for Medicare & Medicaid Services the results of DIR audits required under section 1860D–12(b)(3)(C). Information made available under this paragraph shall include the following: (A) With respect to the year, the number of PDP sponsors that received each of the following: (i) A notice of observations or findings that required the sponsor to make DIR report corrections. (ii) An unqualified audit opinion that renders the audit closed. (iii) A qualified audit opinion that requires the sponsor to submit a corrective action plan to the Secretary. (iv) An adverse opinion, with a description of the types of actions that the Secretary takes when issuing an adverse opinion. (B) With respect to a preceding year: (i) The number of PDP sponsors that reopened a previously closed reconciliation as a result of an audit, including as a result of DIR changes. (ii) The extent to which the Secretary recouped an overpayment or made an underpayment as a result of a reopening of a previously closed reconciliation. (3) Definition of DIR For purposes of this subsection, the term DIR means direct and indirect remuneration as defined in section 423.308 of title 42, Code of Federal Regulations, or any successor regulation. . 125. Increasing the use of real-time benefit tools to lower beneficiary costs (a) Requiring prescription drug plan sponsors and Medicare Advantage organizations to include real-time benefit information under Medicare part D Section 1860D–4 of the Social Security Act ( 42 U.S.C. 1395w–104 ) is amended— (1) by redesignating subsection (m) (relating to program integrity transparency measures), as added by section 6063(c) of the Substance Use-Disorder Prevention that Promotes Opioid Recovery and Treatment for Patients and Communities Act ( Public Law 115–271 ), as subsection (n)