; and (II) submit documentation as the Governor determines necessary to verify that such participant has completed the skills development program offered by the eligible entity and has been employed by the participating employer for the minimum period described in subparagraph (C)(i)(V). (E) Non-Federal cost sharing (i) Limits on Federal share An eligible entity may not receive funds under subparagraph (D) with respect to a participant of the eligible skills development program offered by the eligible entity in excess of the following costs of such program: (I) In the case of a participating employer of such eligible entity with 25 or fewer employees, 90 percent of the costs. (II) In the case of a participating employer of such eligible entity with more than 25 employees, but fewer than 100 employees, 75 percent of the costs. (III) In the case of a participating employer of such eligible entity with 100 or more employees, 50 percent of the costs. (ii) Non-Federal share (I) In general Any costs of the skills development program offered to a participant by such eligible entity that are not covered by the funds received under subparagraph (D) shall be the non-Federal share provided by the eligible entity (in cash or in-kind). (II) Employer cost sharing If the eligible skills development program is being provided on-the-job, the non-Federal share provided by an eligible entity may include the amount of the wages paid by the participating employer of the eligible entity to a participant while such participant is receiving the training. (F) Performance reporting (i) In general The State shall use the participant information provided by eligible entities to submit to the Secretary a report, on an annual basis, with respect to the participants of the eligible skills development programs for which the eligible entities received funds under this paragraph for the most recent program year, which shall— (I) be made digitally available by the Secretary using linked, open, and interoperable data, which shall include