appropriate by the Secretary to enhance, expand, or strengthen long-term care services under the State plan (or under a waiver of such plan). (5) Reporting requirements (A) State reporting requirements Not later than December 31, 2027, and every 2 years thereafter until December 31, 2039, any State with respect to which an application is approved by the Secretary pursuant to paragraph (3) shall submit a report to the Secretary that contains the following information: (i) Activities and programs that were funded using Federal funds attributable to the increase to the Federal medical assistance percentage of the State under paragraph (1). (ii) The number of individuals enrolled under the State plan (or under a waiver of such plan) who were served by such activities and programs. (iii) A detailed accounting of all spending of funds attributable to the increase to the Federal medical assistance percentage of the State under paragraph (1) by the State and by any providers with whom the State entered into contracts or agreements to fulfill the requirements of this subsection. (B) Non-application of the paperwork reduction act Chapter 35 of title 44, United States Code (commonly referred to as the Paperwork Reduction Act of 1995 ), shall not apply to the provisions of this subsection. (6) Enforcement (A) In general If the Secretary determines that a State with respect to which an application is approved pursuant to paragraph (3) has failed to comply with the requirements of this subsection (including the requirement that all Federal funds attributable to the increase to the Federal medical assistance percentage of the State under paragraph (1) be spent in accordance with paragraph (4)) for any quarter during the period of fiscal years described in paragraph (1), the Secretary may reduce the number of percentage points by which the Federal medical assistance percentage for the State and quarter would otherwise be increased under paragraph (1) for such quarter. (B) Penalty based on severity of failure The Secretary shall