b) Unless otherwise specified in the Grant Agreement between the Department and the recipient, an entity receiving a grant shall report financial and programmatic data to the Department on a regular basis using the format provided by the Department. The Department shall require semiannual reporting of expenditures and program achievements at a level of detail sufficient to provide for program accountability.

1. 1) Expenditures: Unless otherwise specified in the Grant Agreement with the Department, an entity receiving a grant shall report actual expenditures using an expenditure report format supplied by the Department. Expenditure summaries are to be submitted to the Department by the 15^th day following the end of the period in which any expenditure of grant funds is made (January 15 and July 15).
2. 2) Program Report: Unless otherwise specified in the Grant Agreement with the Department, an entity receiving a grant shall submit a program report in a format provided by the Department. The program report shall include a narrative describing the entity's progress towards achieving objectives and activities as specified in the Grant Agreement with the Department. Program reports shall be submitted to the Department by the 15^th day following the reporting period (January 15 and July 15).