Multiple worksite report .

we need to create a location for each state where we have remote workers and attach the location to the employee's reporting cards. But the documentation does not state if these locations need to be the registered locations in those states? Also, we tried to change few workers to remote workers, and we see that they get reported on the Exception report, but the employee count from the location where they belonged earlier did not reduce as expected. Basically, we changed three employees from a particular work location to remote workers. After which they all appeared on the exception report,