Rule 23. A sponsor of a program shall report annually to the department. The report shall provide complete information as to the number of students who participated in the course, who passed or failed the course, and substantiating information relative to the per pupil program cost. The complete legal names, addresses, and birthdates of students for whom reimbursement is claimed and data substantiating the cost of the program shall be retained by the sponsor for not less than 7 years and shall be available for review for audit purposes.
Mich. Admin. Code R. 257.1723