This bill amends the Child Care and Development Block Grant Act of 1990 to strengthen accountability for federal child care funds. It mandates that states explicitly account for fraudulent payments alongside other overpayments made under the program. A key provision requires states to submit an annual report to the Secretary. This report must identify the dollar and percentage amounts of various improper payments , disaggregated into categories such as suspected and verified fraudulent payments, non-fraudulent overpayments, underpayments, and technically improper payments. This aims to improve transparency and integrity in the administration of child care subsidies.