decline to receive the associate's degree. (K) The number of students who could not be located or reached as part of the process. (L) The reasons why students identified in subsection (e)(1)(B)(ii) did not return to an institution of higher education to receive a degree. (M) Details of any policy changes implemented as a result of implementing this program and conducting the required degree audits. (2) Disaggregation The report shall include the information described in subparagraphs (A) through (L) of paragraph (1) in the aggregate and disaggregated by age, gender, race or ethnicity, status as an individual with a disability, and socioeconomic status (including status as a Federal Pell Grant recipient). (i) Enforcement provisions (1) Recovery or withholding The Secretary may, after notice and an opportunity for a hearing in accordance with chapter 5 of title 5, United States Code— (A) withhold funds provided under a grant or subgrant under this section if a State or institution of higher education is failing to comply substantially with the requirements of this section