106 STAT. 1050 PUBLIC LAW 102-367—SEPT. 7, 1992 "(d)(1) The reports required in subsection (c) shall include information pertaining to— "(A) the relevant demographic characteristics (including race, ethnicity, sex, and age) and other related information regarding participants; "(B) the activities in which participants are enrolled, and the length of time that participants are engaged in such activities; "(C) program outcomes, including occupations, for participants; "(D) specified program costs; and "(E) information necessary to prepare reports to comply with section 167. "(2) The Secretary shall ensure that all elements of the information required for the reports described in paragraph (1) are defined and reported uniformly. "(e) The Governor shall ensure that requirements are established for retention of all records pertinent to all grants awarded, and contracts and agreements entered into, under this Act, including financial, statistical, property and participant records and supporting documentation. For funds allotted to a State for any program year, records shall be retained for 2 years following the date on which the annual expenditure report containing the final expenditures charged to such program year's allotment is submitted to the Secretary. Records for nonexpendable property shall be retained for a period of 3 years after final disposition of the property. "(f)(1) Each substate grantee and service delivery area shall submit quarterly financial reports to the Governor with respect to programs under this Act. Such reports shall include information identifying all program costs by cost category in accordance with generally accepted accounting principles and by year of the appropriation. "(2) Each State shall submit a summary of the reports submitted pursuant to paragraph (1) to the Secretary on a quarterly basis. "(g) Each State, substate grantee, and service delivery area shall maintain records with respect to programs under this Act that identify— "(1) any program income or profits earned, including such income or profits earned by subrecipients; and "(2) any costs incurred (such as stand-in costs) that are otherwise allowable except for funding limitations. "(h)(1) The Secretary shall conduct a biennial study on the provision of supportive services under programs conducted pursuant to title XL Such study shall identify— "(A) the amount and proportion of funds expended for supportive services under title II; "(B) the types of supportive services provided; "(C) the relative share of funds expended for each type of supportive service; "(D) the characteristics of the participants receiving supportive services; and "(E) such other factors as the Secretary determines to be appropriate. "(2) The Secretary shall submit a report to the Congress containing the results of each study conducted pursuant to paragraph (1).".