; and (B) the costs of health insurance coverage offered in the individual market. (c) Promote transparency and accountability in the administration’s expenditures of exchange user fees For plan year 2021 and each subsequent plan year, not later than the date that is 3 months after the end of such plan year, the Secretary of Health and Human Services shall submit to the appropriate committees of Congress and make available to the public an annual report on the expenditures by the Department of Health and Human Services of user fees collected pursuant to section 156.50 of title 45, Code of Federal Regulations (or any successor regulations). Each such report for a plan year shall include a detailed accounting of the amount of such user fees collected during such plan year and of the amount of such expenditures used during such plan year for the federally facilitated Exchange operated pursuant to section 1321(c) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18041(c) ) on outreach and enrollment activities, navigators, maintenance of Healthcare.gov, and operation of call centers. (d) Effective date The amendments made by this section shall apply with respect to plan years beginning on or after January 1, 2021. 21043. Federal Exchange outreach and educational activities and annual enrollment targets (a) In general Section 1321(c) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18041(c) ), as amended by section 21171(b)(2), is further amended by adding at the end the following new paragraphs: (4) Outreach and educational activities (A) In general In the case of an Exchange established or operated by the Secretary within a State pursuant to this subsection, the Secretary shall carry out outreach and educational activities for purposes of informing individuals about qualified health plans offered through the Exchange, including by informing such individuals of the availability of coverage under such plans and financial assistance for coverage under such plans. Such outreach and educational