Report and Sub-Report Error 'the subreport could not be found at the specified location. Please verify that the subreport has been published and that the name is correct'

The main culprit is one of three things:

• The Project needs to be rebuilt as you made changes to a subreport and the report data is not current.
• The Report data is corrupt some how and needs to be erased (look in your FILE location and delete the *.rdl.data file.)
• Your parameter you are passing in is bad or in the wrong format. All Subreports having parameters NEED TO HAVE THEM PASSED IN, or they will not run and give an error the equivalent of 'object set to an instance of a null'.

Reference: http://stackoverflow.com/questions/17534606/error-the-subreport-could-not-be-found-at-the-specified-location-please-verify