; and (C) require an annual accounting and reconciliation of the actual costs incurred and funds provided under this section. (2) Limitation In no case shall funds from the Social Security Administration’s Limitation on Administrative Expenses be used to carry out activities related to the implementation of this section. . (b) Beneficiary enrollment simplification (1) Effective date of coverage Section 1838(a) of the Social Security Act ( 42 U.S.C. 1395q(a) ) is amended— (A) by amending paragraph (2) to read as follows: (2) (A) in the case of an individual who enrolls pursuant to subsection (d) of section 1837 before the month in which he first satisfies paragraph (1) or (2) of section 1836, the first day of such month, (B) in the case of an individual who first satisfies such paragraph in a month beginning before January 2021 and who enrolls pursuant to such subsection (d)— (i) in such month in which he first satisfies such paragraph, the first day of the month following the month in which he so enrolls, (ii) in the month following such month in which he first satisfies such paragraph, the first day of the second month following the month in which he so enrolls, or (iii) more than one month following such month in which he satisfies such paragraph, the first day of the third month following the month in which he so enrolls, (C) in the case of an individual who first satisfies such paragraph in a month beginning on or after January 1, 2021, and who enrolls pursuant to such subsection (d) in such month in which he first satisfies such paragraph or in any subsequent month of his initial enrollment period, the first day of the month following the month in which he so enrolls, or (D) in the case of an individual who enrolls pursuant to subsection (e) of section 1837 in a month beginning— (i) before January 1, 2021, the July 1 following the month in which he so enrolls, or (ii) on or after January 1, 2021, the first day of the month following the month in which he so enrolls, or