104 STAT. 1388-244 PUBLIC LAW 101-508 —NOV. 5, 1990 "(5) containing an explanation of any State action, in accordance with section 658E, to reduce the level of child care standards in the State, if applicable; and "(6) describing the standards and health and safety requirements applicable to child care providers in the State, including a description of State efforts to improve the quality of child care; during the period for which such report is required to be submitted. "(b) AUDITS. — "(1) REQUIREMENT. —A State shall, after the close of each program period covered by a ^° application approved under section 658E(d) audit its expenditures during such program period from amounts received under this subchapter. "(2) INDEPENDENT AUDITOR.—Audits under this subsection shall be conducted by an entity that is independent of emy agency administering activities that receive 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 entitles under this subchapter. 42 USC 9858J. "SEC. 658L. REPORT BY SECRETARY. "Not later than July 31, 1993, and annually thereafter, the Secretary shall prepare and submit to the Committee on Education and Labor of the House of Representatives and the Committee on Labor and Human Resources of the Senate a report that contains a summary and analysis of the data and information provided to the Secretary in the State reports submitted under section 658K. Such report shall include an assessment, and where appropriate, recommendations for the Congress concerning efforts that should be^ undertaken to improve the access of the public to quality and affordable child care in the United States. 42 USC 9858k. "SEC. 658M. LIMITATIONS ON USE OF FINANCIAL ASSISTANCE FOR CER- TAIN PURPOSES. "(a) SECTARIAN PURPOSES AND ACTIVITIES. — No financial assistance provided under this subchapter, pursuant to the choice of a parent under section 658E(c)(2)(A)(i)(I) or through any other grant or contract under the State plan, shall be expended for any sectarian purpose or activity, including sectarian worship or instruction. "(b) TUITION. — With regard to services provided to students enrolled in grades 1 through 12, no financial assistance provided under this subchapter shall be expended for— "(1) any services provided to such students during the regular school day; "(2) any services for which such students receive academic credit toward graduation; or "(3) any instructional services which supplant or duplicate the academic program of any public or private school. "" So in original. Probably should be "an"