; (II) publicly available data sets; (III) the administrative burden on plans and providers; and (IV) the relative importance of certain provider directory information on enrollee ability to access care. (C) Exception The Secretary may waive the requirements of this paragraph in the case of a network-based plan with low enrollment (as defined by the Secretary). (D) Transparency Beginning with plan years beginning on or after January 1, 2027, the Secretary shall post accuracy scores (as reported under subparagraph (A)(ii)), 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. . (B) 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 Beginning with plan years beginning on or after January 1, 2027, the accuracy score of the plan’s provider directory (as reported under section 1857(e)(6)(A)(ii)) on the plan’s provider directory. . (C) 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 2025, to remain available until expended, to carry out the amendments made by this paragraph. (3) GAO study and report (A) Analysis The Comptroller General of the United States (in this paragraph referred to as the Comptroller General ) shall conduct study of the implementation of the amendments made by paragraphs (1) and (2). To the extent data are available and reliable, such study shall include an analysis of— (i) the use of protections required under section 1852(d)(7) of the Social Security Act, as added by paragraph (1)