Charter School Reporting Requirements

Presented by: Gary Quiring, CSIS Implementation Specialist

Fiscal Crisis & Management Assistance Team

Charter School Reporting Requirements

Data Reporting Roadmap for the School Year

Data Reporting Roadmap Topics

• State reporting changes for 2011-2012

• CALPADS roadmap for 2011-2012 & 2012-2013

• Lessons learned

• Best practices

• Charter school closure requirements

• Data management services provided by FCMAT/CSIS

• Resources

Changes in State Reporting 2011-2012

State Reporting Changes• California Longitudinal Pupil Achievement Data System

(CALPADS) • California Teacher Integrated Data Education System (CALTIDES)• California Basis Education Data System-Online Reporting

Application (CBEDS-ORA)• Online Public Update for Schools-County-District-School (OPUS-

CDS) • Assessment and Accountability• School Accountability Report Card (SARC)

State Reporting Changes, cont.

CALPADS• Fall 1, Fall 2, and Spring 1

• No new data elements• New code set values

– Course group state – Added exploratory wheel/enrichment/activity class

– Nonclassroom based or support assignment– Added other certificated noninstructional asssignment– Four updates to special education support assignments


CALPADS– New code set values (cont)

– Disability category– Changed mental retardation/intellectual disability

– Country international standards organization– Retired, added, changed seven codes

– English language acquisition status state– EO name definition updated – English or American

Sign Language only


CALPADS– Input validation rule changes in 2011-12

– SENR0031– SINF0213– SINF0216– SINF0252– SPRG0247– SCSC0140 & SCSC0141

– Certification error changes in 2011-2012– CERT046– CERT093


CALPADS– Certification report changes in 2011-2012

– Students with E230/330 exits are counted as Completer and graduate

– Students with T460 exits are no longer counted as dropouts


CALPADS• End-of-year reporting to be implemented 2011-12

• Course completion grades 7-12• CTE participants, concentrators, and completers

• Program participation grades K-12• Student discipline• CAHSEE waivers


CALPADS• End-of-year new code set values

• Education program• Added 504 accommodation plan

• Weapon category• Added multiple weapons w/firearm, multiple weapons

w/o firearm


CALTIDES• Funding was cut in the 2011-2012 budget• Development discontinuedCBEDS-ORA• New questions added regarding modes of instruction, instructional

technology and School Improvement Grant (SIG) participants• Removed data that will be collected via ASAMOPUS-CDS• No changes


Assessment and Accountability• Three years of historical assessment data to be loaded into

CALPADS – targeted for end-of-year implementation• SSID validation between assessment results and

CALPADS• SSID, birth date and gender used for matching• May require some reconciliation to verify

• Downloadable extracts – will use current fixed file formats


Assessment and Accountability• Accountability will continue to use data from answer

documents for 2011-12• Anticipate multiyear phase-in for full CALPADS pre-id and

scoring• Will be dependent on keeping CALPADS updated


School Accountability Report Card (SARC)• Available via Ed-Data website:

http://www.ed-data.k12.ca.us• Allows schools to create their SARC for posting on local

website at no cost.

Roadmap for 2011-12 & 2012-13

2011-12 Reporting Timelines

March 2012• Data submission – Spring 1• Collection window: March 2, 2011 – March 1, 2012• Information day – March 1, 2012

• Spring 1 snapshots available - March 2, 2012• NO data submissions required if information is kept up-to-date in

CALPADS• Otherwise

• Submit SENR for new enrollments and exits• Submit SINF for any new students or

changes for continuously enrolled students

2011-12 Reporting Timelines, cont.

March – April 2012• Certification reports review – Spring 1• Certification deadline: March 28, 2012• Amendment deadline: April 18, 2012

• Analyze and resolve fatal certification errors• Review preliminary reports and make corrections as needed• Distribute reports to data stewards for verification and

signatures• Certify level 1 and level 2• Print reports for records


May – August 2012 • Data submissions – EOY• Collection window: 2011-2012 academic year• Snapshot reports available – May 14, 2012

• EOY 1: Course completion – 7-12 with exceptions• EOY 2: Program participation• EOY 3: Student discipline• EOY 4: CAHSEE Waivers


May – August 2012 • Data submissions – EOY 1• Collection window: 2011-2012 academic year

• EOY 1: Course completion – 7-12• Submit staff demographics (SDEM) for all teachers reported in

course completion• Submit course section (CRSC) for all courses completed

during the school year• Submit student course section (SCSC) for all courses

completed during the school year



• EOY 2: Program participation• Submit student program (SPRG) for programs

students participated in during the school year



• EOY 3: Student discipline• Submit student discipline (SDIS) for all Ed Code

48900 offenses occurring during the school year



• EOY 4: Waivers• Submit student waivers (SWAV) for all 12th-grade

students requesting CAHSEE waivers during the school year


May – August 2012• Certification reports review – EOY 1-4• Certification deadline: July 18, 2012• Amendment deadline: August 15, 2012



2011-12 Summer Activities

July - August• Close out 2011-12 records – Exits

• Verify and post exit dates, exit reasons and completions status for all students who left during the 2011-12 school year

• Matriculating students• Use exit reason E230 for students completing the highest

grade offered at any school• Use completion status 480 for K-8 students• Students transferring to private schools,

out-of-state or out-of-country, use Transfer exit code

2011-12 Summer Activities, cont.

July - August• Close out 2011-12 records – Exits

• Completers• Use exit reason E230 with appropriate completion

code• Update the UC/CSU flag for all 2011-12 graduates• Verify Initial 9th-grade entry year for all graduates

• Initial 9th-grade entry year is used for calculating the four-year completion rate

2011-12 Summer Activities, cont.

July - August• Verify 2011-12 records are complete

• Verify that student information (SINF) records are posted for all students that enrolled after 10/5/2011 and exited during the school year

• Update English language acquisition status (ELAS) for students whose status has changed since last year (TBD, RFEP)

• Update program membership end dates for free or reduced price meal (NSLP) records in 2011-12

2012-13 Submission ActivitiesSeptember – early October• Prep work

• Attend vendor training and CALPADS training • Meet with data management team• Create and distribute 2012-2013 data submission calendar to key

staff • Train local staff • Install vendor updates for local systems• Make sure all documentation is up-to-date • Check expected schools in OPUS-CDS• Verify charter school reporting status

2012-13 Submission Activities, cont.

September – early October• Prep work (cont)

• Obtain SSIDs for new students • Update no show dropouts with N420 - use exit code if known • Obtain SEIDs for new staff (demographics)• Exit staff who are no longer employed• Add/revoke CALPADS accounts for users • Add/update security roles for users (i.e., free/reduced meals,

direct certification) • Verify/map codes

2012-13 Submission Activities, cont.September – early October• Prep work (cont)

• Use ODS reports to check graduate and dropout lists • Resolve anomalies (ERDs, MIDs, CCEs)

• Anomaly rate for combined MIDs and CCEs must be 2.0% or less for Fall 1 certification

• Be a good CALPADS citizen – Resolve anomalies in a timely manner • Update exit codes if no information is available• Analyze causes of anomalies to identify

problems with local practices• Train users on best practices for

assigning SSIDs



• Complete data population for Fall 1• Update student demographic changes • Update program eligibility/participation• Ensure initial 9th grade entry year for all high school

students• Ensure Initial US enrollment date for ELs and

students born outside of the US



• Complete data population for Fall 2• Update demographic/job class/assignment changes • Increment staff years of service• After schedule is set - update course-section

attributes

2012-13 Reporting TimelinesOctober – February 2012• Data submissions – Fall 1• Information day – October 3, 2012

• Fall 2 snapshots available – October 4, 2012• If regular enrollment updates have been submitted to reflect

enrollment changes (entries and exits) – NO SENR is required• Submit student information (SINF) for all students enrolled on

information day• Effective date MUST be on or after

July 1, 2012 and on or before information day


October – February 2012• Data submissions – Fall 1 (cont)

• Submit student programs (SPRG) for all students eligible and/or participating in NSLP, GATE, migrant ed, & special ed


October – February 2012• Certification reports review – Fall 1• Certification deadline: December 2012 (exact date TBD)• Amendment deadline: February 2013 (exact date TBD)



2012-13 Reporting Timelines, cont.October – February 2012• Data submissions – Fall 2• Information day – October 3, 2012*

• Fall 2 snapshots available – October 4, 2012• Submit and post staff demographics (SDEM) for all certificated

staff employed on information day*• Submit and post staff assignments (SASS) for all certificated staff

• Full replacement• Strategies for LEAs with multiple users

submitting data

* Plus 30 days for year-round schools that are off-track on information day


October – February 2012• Data submissions – Fall 2 (cont)

• Submit and post course section (CRSE) for all courses offered on information day*

• Submit and post student course section (SCSE) for all students enrolled on information day*

* Plus 30 days for year-round schools that are off-track on information day


November 2012 – February 2013• Certification reports review – Fall 2• Certification deadline: January 2013 (exact date TBD)• Amendment deadline: February 2013 (exact date TBD)



2012-13 Reporting Timelines, cont.March – April 2013• Data submission – Spring 1• Collection window: March 2, 2012 – March 1, 2013• Information day – March 1, 2013

• Spring 1 snapshots available - March 2, 2013• NO data submissions required if information is kept up-to-date in

CALPADS• Otherwise

• Submit SENR for new enrollments and exits• Submit SINF for any new students or changes for continuously enrolled students


March – April 2013• Certification reports review – Spring 1• Certification deadline: March 2013 (exact date TBD)• Amendment deadline: April 2013 (exact date TBD)




May – August 2013 • Data submissions – EOY• Collection window: 2012-2013 academic year• Snapshot reports available – June 2013 (exact date TBD)

• EOY 1: Course completion – 7-12 with exceptions• EOY 2: Program participation• EOY 3: Student discipline• EOY 4: Waivers



• EOY 1: Course completion – 7-12• Submit staff demographics (SDEM) for all teachers reported in

course completion• Submit course section (CRSC) for all courses completed

during the school year• Submit student course section (SCSC) for all courses

completed during the school year



• EOY 2: Program participation• Submit student program (SPRG) for programs

students participated in during the school year



• EOY 3: Student discipline• Submit student discipline (SDIS) for all Ed Code

48900 offenses and any truancies occurring during the school year



• EOY 4: Waivers• Submit student waivers (SWAV) for all 12th-grade

students requesting CAHSEE waivers during the school year


May – August 2013• Certification reports review – EOY 1-4• Certification deadline: July 2013 (exact date TBD)• Amendment deadline: August 2013 (exact date TBD)



Lessons Learned

Lessons Learned

• Attending training (and paying attention) will save you time in the long run

• Make sure your vendor software is up-to-date• Verify your code sets every year• Train your staff every year

• Review changes, common problems, shortcuts, & critical dates

Lessons Learned, cont.

• Keeping your data updated in CALPADS throughout the year will save you frustration (and extra data submissions)

• Things go wrong• There are many single points of failure• You may need a contingency plan• CALPADS may not be available for last minute processing• It may not even be your mistake

Lessons Learned, cont.

• Small changes can have a big impact• If you have to do a lot of data reconciliations for start date

mismatches – you need to find out why and fix it• Same thing for anomalies• Sometimes it is the system’s fault

Best Practices

Successful Charter Practices

• Recognize that required reporting is an organizational effort, not an IT effort

• Have a functioning data management team • Comprised of key staff members and data stewards • Meet regularly to review requirements, timelines,

responsibilities, status • Establish, implement and refine local data management

processes • Have administrative support for data

management

Successful Charter Practices, cont.

• Designate data stewards • Data stewards are responsible for specific types or data and/or

data elements, i.e. HR, special ed • Identify system of record for data elements

• Coordinate systems implementation and synchronization • Participate in training opportunities

• Provide staff development for all involved in data collection, reporting and analysis

• Connect data with its use and impact on the LEA


• Establish a support structure • Develop documentation and other support tools• Customize and/or supplement vendor documentation • Establish a yearly data management calendar • Leverage software• Reduce redundancies by linking data systems • Limit entries to valid codes• Require fields needed for reporting• Use built-in help features • Review forms to align with software


• Have a good understanding of data and requirements• Know their data (and know when it’s wrong) • Don't need to make assumptions or guess at the right answers• Audit data regularly

• Analyze problems and make adjustments• Continuous improvement process

• Have a backup plan • Cross-train staff

• Take advantage of available resources


• Keep data up to date throughout the year• Stay informed about changes• Participate in training• Review certification reports early in submission cycle• Know how to use resources• Develop sign-off procedures prior to certification• Hold post-submission reviews

Data Management Team Members

• Data stewards• CALPADS LEA administrator• Charter agency CALPADS coordinator• Data entry staff• Technical staff• Data quality/compliance staff• Pupil records staff• Leadership staff• Authorizing agency staff

Key Concepts

SYSTEMS OF RECORDSYSTEMS OF RECORD

STUDENTSYSTEM

Student NameAddress

Gender - EthnicityBirth date

Parent Info

Disability CodesIEP Info – Services

Student NameGender – Ethnicity

Birth date

SPECIALEDUCATIONTEACHER INFO

NAMEEXPERIENCE

CREDENTIALS

HUMANRESOURCES

FOODSERVICES

FREE/REDUCED INFO

STUDENT NAMEADDRESS

PARENT INFO

Special EdStaff

Special EdStaff

HR StaffHR Staff

Food Service Staff

Food Service Staff

School Site Staff

School Site Staff

DATA STEWARDSDATA STEWARDS

Role of the CALPADS LEA Administrator

• Managing user accounts• Assigning user IDs and roles• Resetting passwords• Revoking accounts

• Training local staff• All staff assigned user IDs should be trained

• Contacting support on behalf of LEA users

Role of the Charter Agency CALPADS Coordinator

• Understand requirements and timelines• Coordinate local data collection• Verify data completeness

• Versus accuracy• Implement local practices to improve data quality• Keep staff apprised of changes

Best Practices for Data Management

Review CALPADS accounts at the beginning of each year to:•Identify accounts to be revoked for staff that has left•Modify account roles for staff with new responsibilities•Request new LEA admin account if current LEA admin has left•Remind staff of CALPADS security rules to ensure that an account is not being used by multiple staff members

Best Practices for Data Management, cont.

Data management team responsibilities• Designate data stewards• Identify system of record• Adopt state codes• Reduce redundancies by linking data systemsDaily operations• Cross-train and develop data management tools• Leverage the work of others• Collect data as a part of regular operations


Data Entry Practices• Staff have appropriate work spaces and time to complete

required data entry• Review forms to align with software• Make software work for you

• Limit entries• Require fields• Use built-in help features

Support data quality• Provide staff development for all involved in data collection,

reporting and analysis• Include the purpose of the information requested and

understand the link to instructional programs and reporting requirements

• Document systems and processes• Establish support structure• Audit data regularly



CALPADS Submissions• Keep data up to date throughout the year• Stay informed about changing requirements • Develop sign-off procedures prior to certification for programs

and schools• Hold post-submission reviews, document what needs to be

improved for the next submission, and train staff on the needed changes

Charter School Closure Requirements

Charter School Closure Requirements• Ed Code Subchapter 19. Charter Schools, Article 1.2. Closure

Procedures, 11962 – Article 1.2. Closure Procedures:– (a) Designation of a responsible entity to conduct closure-related activities.– (b) (Not included, as it does not apply.) – (c) Provision of a list of pupils in each grade level and the classes they

have completed, together with information on the pupils’ districts of residence, to the responsible entity designated in subdivision (a).

– (d) Transfer and maintenance of all pupil records, all state assessment results, and any special education records to the custody of the responsible entity designated in subdivision (a), except for records and/or assessment results that the charter may require to be transferred to a different entity.

Charter School Closure Requirements, cont.

• All students must be exited correctly in CALPADS.• For charters that closed after the Fall 1 information day and

prior to March 1st, Fall 1, Fall 2, and end-of-year 1-4 certifications must be completed for the current school year.

• For charters that closed after March 1st and by the end of the school year, Fall 1, Fall 2, Spring 1, and end-of-year 1-4 certifications must be completed for the current school year.

Charter School Closure Requirements, cont.

• For charters serving grades 7-12, Fall 1 certification for the following year must be completed to verify graduates/dropouts.

• Any CCEs or MIDs that are impacting the Fall 1 certification status of another LEA must be corrected.

• Charter CALPADS data should be transferred to the authorizing agency (recommended).

Charter School Reauthorization with Same School Code Requirements

• All students that left at the end of the year must be exited correctly in CALPADS.

• Fall 1, Fall 2, Spring 1, and end-of-year 1-4 certifications must be completed for the current school year.


• All currently enrolled students will be automatically transferred to the “new” charter under the authorizing agency.

Charter School Reauthorization with New School Code Requirements

• All students must be exited correctly in CALPADS.• Fall 1, Fall 2, Spring 1, and end-of-year 1-4 certifications must

be completed for the current school year.• All students continuing to attend the charter must be enrolled in

the “new” charter.• For charters serving grades 7-12, Fall 1 certification for the

following year must be completed to verify graduates/dropouts.• Any CCEs or MIDs that are impacting

the Fall 1 certification status of anotherLEA must be corrected.

Charter School Inactive Status Requirements

• All students must be exited correctly in CALPADS.• The charter or its authorizing agency must request that the

charter be added to the excluded schools list.• For charters serving grades 7-12, Fall 1 certification for the

following year must be completed to verify graduates/dropouts.


CALPADS Authorizing Agency Requirements

Authorizing Agency Requirements

Ed Code 47604.32Each chartering authority, in addition to any other duties imposed by this part, shall do all of the following with respect to each charter school under its authority:

(a) Identify at least one staff member as a contact person for the charter school.(b) Visit each charter school at least annually.(c) Ensure that each charter school under its authority complies with all reports required of charter schools by law.(d) Monitor the fiscal condition of each charter school under its authority.

Authorizing Agency Requirements, cont.Ed Code 47604.32 (cont.)

Each chartering authority, in addition to any other duties imposed by this part, shall do all of the following with respect to each charter school under its authority:

(e) Provide timely notification to the department if any of the following circumstances occur or will occur with regard to a charter school for which it is the chartering authority:

(1) A renewal of the charter is granted or denied.(2) The charter is revoked.(3) The charter school will cease operation for any reason.

(f) The cost of performing the duties required by this section shall be funded with supervisorial oversight fees collected pursuant to Section 47613.

Authorizing Agency Requirements, cont.

If the charter school does not complete the CALPADS closure requirements, the authorizing agency must:– Request an LEA admin account for the charter.– Exit all students in CALPADS.– For charters that closed after the Fall 1 information day and

prior to March 1st, Fall 1, Fall 2, and end-of-year 1-4 certifications must be completed for the current school year.

– For charters that closed at the end of the school year, Fall 1, Fall 2, Spring 1, and end-of-year 1-4 certifications must be completed for the current school year.


If the charter school does not complete the CALPADS closure requirements, the authorizing agency must:– For charters serving grades 7-12, Fall 1 certification for

the following year must be completed to verify graduates/dropouts.

– Any CCEs or MIDs that are impacting the Fall 1 certification status of another LEA must be corrected.


If the authorizing agency does not complete the closure requirements, the state will act as follows:

– Exit all students in CALPADS with an E400 (OtherNoKnownEnrollment) exit*

– Complete Fall 1, Fall 2, Spring 1, and End-of-Year 1-4 certifications for the current year based on whatever data is in CALPADS*This may affect the authorizing agency’s counts in DataQuest by:

• increasing number of dropouts• decreasing number of graduates


If the authorizing agency does not complete the closure requirements, the state will act as follows:• Correct any CCEs or MIDs that are impacting the Fall 1

certification status of another.• For charters serving grades 7-12, Fall 1 certification for

the following year will be completed based on whatever data is in CALPADS to verify graduates/dropouts.


If the charter school is an reauthorization conversion charter with a new school code and does not complete the closure requirements, the authorizing agency must:

– Request an LEA admin account for the charter.– All students must be exited correctly in CALPADS.– For charters serving grades 7-12, Fall 1 certification for the

following year must be completed to verify graduates/dropouts.– Any CCEs or MIDs that are impacting the Fall 1 certification

status of another LEA must be corrected.


If the authorizing agency does not complete the Reauthorization conversion requirements, the state will act as follows:– For charters serving grades 7-12, Fall 1 certification for

the following year will be completed based on whatever data is in CALPADS to verify graduates/dropouts.

– Correct any CCEs or MIDs that are impacting the Fall 1 certification status of another.

Best Practices

To avoid these issues, authorizing agencies and charters should:– Incorporate how the charter will meet state reporting

requirements in the charter petition and review process.– Establish and maintain a positive relationship, with clear

communications.– Monitor reporting progress and provide support if needed.– Establish a closure and reauthorization conversion policy

with clearly defined tasks to be completed.

Key Points

• All charters are required by law to meet state and federal reporting requirements.

• Failing to meet reporting requirements will have consequences, including potential funding cuts and revocation or nonrenewal of the school’s charter.

• Authorizing agencies are required by law to ensure that their charters meet state reporting requirements.

• When a charter closes or is a reauthorization conversion charter, there are certain reporting requirements that must be met.

Key Points, cont.

• All charters or the authorizing agency must complete the reporting requirements when the charter closes, becomes a reauthorization conversion charter, or becomes inactive.

• Failing to meet the closure reporting requirements can have a negative impact on the authorizing agency.

• Authorizing agencies and charters should work together to ensure that their charters meet state reporting requirements.

FCMAT/CSIS Data Management Services

FCMAT/CSIS Data Management Services

• Address validation (AV)• Eligibility in local context (ELC)• Data management coordinator training• On-site technical assistance (fee-based)

Address Validation

• Free FCMAT/CSIS service to correct student addresses or notify the LEA of addresses that need to be corrected

• Corrected addresses improve communication to parents• If sent to CALPADS, corrected addresses can increase

matching for direct certification• Address validation is not currently part of CALPADS• Visit http://www.csis.k12.ca.us/services/AV/default.asp for

more information and to register for training

Eligibility in Local Context

• Free service to automate the task of transmitting the top 15% of 11th grade student records to the University of California – Office of the President (UCOP)• Top 9% of students in each California high school class will

be designated UC-eligible

• Visit http://www.csis.k12.ca.us/services/ELC/default.asp for more information and to register for training

Data Management Coordinator Training

• Free training for staff who are new to education and/or new to data management. There are three sessions:• K-12 Educational Data Management Overview focuses on

purpose of each of the key statewide education systems, their link to local student information systems and how those data are used, best practices for data management teams, data security, and confidentiality.

• Roadmap for the School Year focuses on the required reporting the 2011-2012 school year including changes in the statewide systems, lessons learned, and best practices for state reporting.

Data Management Coordinator Training, cont.

• Free training for staff who are new to education and/or new to data management. There are three sessions:• K-12 State Reporting Overview for Administrators focuses on

how state reporting has changed in recent years, the scope of data collected in CALPADS and other state reporting systems, how the data are used, and some recommended best practices for data management and reporting.

• Visit http://www.csis.k12.ca.us/e-learning/services-registration/default.asp for moreinformation and to register for training

FCMAT Onsite Technical Assistance

• Fee-based service

• Interested LEAs can obtain individual assistance in:• Local data management practices• CALPADS implementation

Contact Information

CALPADS supporthttp://www2.cde.ca.gov/CALPADSHELP/DEFAULT.ASPX

CSIS support (AV & ELC)http://www.csis.k12.ca.us/support/ContactSupport/

Gary [email protected]

CALPADS Resources• CDE CALPADS:

• http://www.cde.ca.gov/calpads

• CALPADS file specifications, code sets, data guide, & enrollment procedures:• http://www.cde.ca.gov/ds/sp/cl/systemdocs.asp

• Sign up for CALPADS listserv:• http://www.cde.ca.gov/ds/sp/cl/listservs.asp

• CSIS CALPADS:• http://www.csis.k12.ca.us/library/calpads/

CALPADS Resources, cont.

• Charter school CALPADS and CBEDS-OPUS data reporting policy:• http://www.cde.ca.gov/ds/sp/cl/charterschools.asp

• CALPADS training registration page:• http://www.csis.k12.ca.us/e-learning/calpads-registration/

• CALPADS self-paced training:• http://www.csis.k12.ca.us/e-learning/sp-training/

CALPADS/sp-training.asp

CALPADS Resources

• DataQuest• http://dq.cde.ca.gov/dataquest/

• Ed-Data• http://www.ed-data.k12.ca.us/welcome.asp

• CALPADS file upload templates• https://www.calpads.ca.gov• Login, then click on the help menu

• CALPADS user manual• https://www.calpads.ca.gov• Login, then click on the ? menu

CALPADS Resources, cont.

• CALPADS update FLASH• http://www.cde.ca.gov/ds/sp/cl/communications.asp

• CALPADS known issues updates• http://www.cde.ca.gov/ds/sp/cl/knownissues.asp

• Education data newsletter• http://www.cde.ca.gov/ds/sd/cs/

Questions and Answers

Documents

Charter School Reporting Requirements