(a)

1. (1) All child, family, and staff information shall be maintained in the required state data portal by the program.
2. (2) Attendance shall be taken daily and recorded in the required state data portal at least monthly.
3. (3) Initial data must be entered by the due date set and published by the Office of Early Childhood.
4. (4) Agencies shall update data within ten (10) days of any change to family, child, or staff data.

(b)

1. (1) Each ABC Program shall submit to the Division of Elementary and Secondary Education two (2) financial expenditure reports, due on January 30 and July 30 of each year, that detail operating expenses and enrollment data.
2. (2) Programs shall receive guidance from the division on the specific format of each report.

(d)

1. (1) A complete and final disclosure audit of each ABC Program is required and must be submitted annually for review to the division.
2. (2) Any ABC Program that is annually reviewed by Arkansas Legislative Audit may submit the summary completed by that agency.
3. (3) All final audits shall be submitted within one hundred twenty (120) days of the program’s fiscal year completion.

(f)

1. (1) Children qualifying under the sliding fee scale must be clearly marked as such in the required state data portal.
2. (2) Programs shall also report any non-ABC-Program-qualifying children who have been assigned to an ABC Program classroom.

3. (3)

   1. (A) Failure to do so is grounds for a compliance plan.
   2. (B) See 6 CAR § 100-219.
4. (4) The division will inform programs as to the manner that reporting shall take place.

(g)

1. (1) Once a grant agreement has been signed, any change made to the program whatsoever shall be reported to the division within five (5) working days of the change.

2. (2) This includes, but is not limited to, any changes in:

   1. (A) Address;
   2. (B) Phone;
   3. (C) Email address;
   4. (D) Staff;
   5. (E) Slot locations; or
   6. (F) Budget items.