list Beginning in academic year 2017–2018, and each year thereafter, the administering entity shall ensure that all eligible children, and their parents, are informed of the schools participating in the program under this Act for the next academic year by providing to the Chief Financial Officer, and making publicly available, a list of participating providers each school year. (B) Inclusion on CFO's website The Chief Financial Officer shall ensure that the annual list of participating providers prepared by the administering entity under subparagraph (A) is made publicly available on the website of the Chief Financial Officer. (3) Updated information regarding educational expenses The administering entity shall timely notify parents of eligible children of any categories that the entity has determined are educational expenses under subsection (c)(1)(K) by providing notification through the parent handbook, program website, or other primary method used by the administering entity to educate parents about the program. (4) Accountability The administering entity and the Chief Financial Officer shall take such steps as are necessary to ensure the proper implementation of this Act, including— (A) conducting periodic audits of education savings accounts established under this section