[Code of Federal Regulations] [Title 5, Volume 2] [Revised as of January 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 5CFR792.204] [Page 76] TITLE 5--ADMINISTRATIVE PERSONNEL CHAPTER I--OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) PART 792_FEDERAL EMPLOYEES' HEALTH AND COUNSELING PROGRAMS-- Table of Contents Subpart B_Agency Use of Appropriated Funds for Child Care Costs for Lower Income Employees_What Is the Child Care Subsidy Program Legislation and to Whom Does It Apply? Sec. 792.204 Are there any special reporting and oversight requirements related to the child care subsidy program law? Agencies are responsible for tracking the utilization of their funds and reporting the results to OPM. OPM will provide agencies the mandatory reporting form for this purpose. OPM also will produce an annual report for use by the agencies.