; (ii) publicly available data sets; and (iii) the administrative burden of maintaining provider directories on plans and providers. (C) Exception The Secretary may waive the requirements of this paragraph in the case of a network-based MA plan with low enrollment (as defined by the Secretary). (D) Transparency The Secretary shall post accuracy scores (as reported under subparagraph (A)), in a machine readable file, on the internet website of the Centers for Medicare & Medicaid Services. (E) Implementation The Secretary shall implement this paragraph through notice and comment rulemaking. . (2) Provision of information to beneficiaries Section 1851(d)(4) of the Social Security Act ( 42 U.S.C. 1395w–21(d)(4) ) is amended by adding at the end the following new subparagraph: (F) Provider Directory Information regarding the accuracy of the plan’s provider directory (as reported under section 1857(e)(6)) on the plan’s provider directory. . (3) Funding In addition to amounts otherwise available, there is appropriated to the Centers for Medicare & Medicaid Services Program Management Account, out of any money in the Treasury not otherwise appropriated, $1,000,000 for fiscal year 2026, to remain available until expended, to carry out the amendments made by this subsection. (c) GAO study and report (1) Analysis The Comptroller General of the United States (in this subsection referred to as the Comptroller General ) shall conduct study of the implementation of the amendments made by subsections (a) and (b). Such study shall include an analysis of— (A) the use of protections required under section 1852(d)(7) of the Social Security Act, as added by subsection (a); (B) the provider directory accuracy scores trends under section 1857(e)(6) of the Social Security Act (as added by subsection (b)(1)), both overall and among providers specializing in mental health and substance disorder treatment