((a)) ** Reports**
((1)) ** Collection of information by States**
((A)) ** In general** A State that receives funds to carry out this subchapter shall collect the information described in subparagraph (B) on a monthly basis.
((B)) ** Required information** The information required under this subparagraph shall include, with respect to a family unit receiving assistance under this subchapter information concerning—
((i)) family income;
((ii)) county of residence;
((iii)) the gender, race, and age of children receiving such assistance;
((iv)) whether the head of the family unit is a single parent;
((v)) the sources of family income, including—
((I)) employment, including self-employment;
((II)) cash or other assistance under—
((aa)) the temporary assistance for needy families program under part A of title IV of the Social Security Act ( et seq.); and
((bb)) a State program for which State spending is counted toward the maintenance of effort requirement under section 409(a)(7) of the Social Security Act ();
((III)) housing assistance;
((IV)) assistance under the Food and Nutrition Act of 2008 [ et seq.]; and
((V)) other assistance programs;
((vi)) the number of months the family has received benefits;
((vii)) the type of child care in which the child was enrolled (such as family child care, home care, or center-based child care);
((viii)) whether the child care provider involved was a relative;
((ix)) the cost of child care for such families;
((x)) the average hours per month of such care; and
((xi)) whether the children receiving assistance under this subchapter are homeless children;
((C)) ** Submission to Secretary** A State described in subparagraph (A) shall, on a quarterly basis, submit the information required to be collected under subparagraph (B) to the Secretary.
((D)) ** Use of samples**
((i)) ** Authority** A State may comply with the requirement to collect the information described in subparagraph (B) through the use of disaggregated case record information on a sample of families selected through the use of scientifically acceptable sampling methods approved by the Secretary.
((ii)) ** Sampling and other methods** The Secretary shall provide the States with such case sampling plans and data collection procedures as the Secretary deems necessary to produce statistically valid samples of the information described in subparagraph (B). The Secretary may develop and implement procedures for verifying the quality of data submitted by the States.
((E)) ** Prohibition** Reports submitted to the Secretary under subparagraph (C) shall not contain personally identifiable information.
((2)) ** Annual reports** Not later than 1 year after , and annually thereafter,, a State described in paragraph (1)(A) shall prepare and submit to the Secretary a report that includes aggregate data concerning—
((A)) the number of child care providers that received funding under this subchapter as separately identified based on the types of providers listed in ;
((B)) the monthly cost of child care services, and the portion of such cost that is paid for with assistance provided under this subchapter, listed by the type of child care services provided;
((C)) the number of payments made by the State through vouchers, contracts, cash, and disregards under public benefit programs, listed by the type of child care services provided;
((D)) the manner in which consumer education information was provided to parents and the number of parents to whom such information was provided; and
((E)) the total number (without duplication) of children and families served under this subchapter; and
((F)) the number of child fatalities occurring among children while in the care and facility of child care providers receiving assistance under this subchapter, listed by type of child care provider and indicating whether the providers (excluding child care providers described in ) are licensed or license-exempt.
((b)) ** Audits**
((1)) ** Requirement** A State shall, after the close of each program period covered by an application approved under audit its expenditures during such program period from amounts received under this subchapter.section 9858c(d) of this title
((2)) ** Independent auditor** Audits under this subsection shall be conducted by an entity that is independent of the State that receives assistance under this subchapter and be in accordance with generally accepted auditing principles.
((3)) ** Submission** Not later than 30 days after the completion of an audit under this subsection, the State shall submit a copy of the audit to the legislature of the State and to the Secretary.
((4)) ** Repayment of amounts** Each State shall repay to the United States any amounts determined through an audit under this subsection not to have been expended in accordance with this subchapter, or the Secretary may offset such amounts against any other amount to which the State is or may be entitled under this subchapter.
