22 Pa. Code § 181.7
(a) Each private school, as defined in § 181.2 (relating to annual reports) shall immediately, and hereafter annually, on or before the first day of February, provide the Department with an analysis of the total lists of pupil enrollment in each school, including a breakdown of the following costs on a ‘‘per pupil’’ basis:
This section cited in 22 Pa. Code § 181.1 (relating to children in private schools).