7.01 All child, family and staff information shall be maintained in COPA by the program. Attendance shall be taken daily and recorded in COPA at least monthly. Initial data must be entered by the due date set and published by DCC-ECE. Agencies shall update COPA data within ten (10) days of any change to family, child or staff data.

7.02 Each ABC program shall submit to DCCECE two (2) financial expenditure reports--due on January 30 and July 30 of each year--which detail operating expenses and enrollment data. Programs shall receive guidance from DCCECE on the specific format of each report.

7.03 An Agency shall operate its ABC program according to the financial guidelines outlined in the grant application instructions.

7.04 A complete and final disclosure audit of each ABC program is required and must be submitted annually for review to DCCECE. Any ABC program that is annually reviewed by Legislative Audit may submit the summary completed by that agency. All final audits shall be submitted within 120 days of the program's fiscal year completion.

7.05 Programs that fail to adhere to a reporting deadline or respond to a request for information by DCCECE will be subject to compliance action as outlined in Section 22.

7.06 Children qualifying under the sliding fee scale must be clearly marked as such in COPA. Programs shall also report any non-ABC qualifying children who have been assigned to an ABC classroom. Failure to do so is grounds for a compliance plan (See Section 22). DCCECE will inform programs as to the manner that reporting shall take place.

7.07 Once a grant agreement has been signed, any change made to the program whatsoever shall be reported to DCCECE within five (5) working days of the change. This includes, but is not limited to, any changes in address, phone, e-mail address, staff, slot locations or budget items.