1- She prefers to just count backwards (36,35,34,...) no matter how large (or small) the number being subtracted is. Part of the problem with this is that she not breaking 37-9 down to (10 & 27) -9 or even to (17 & 27)-9 and apparently she didn't learn/retain the counting backwards section well because when she does this she almost always comes up 1# off.
2- She will often just guess at the answer, but it usually doesn't even make sense...ie: 30-7=33, 37, or 40.

3- When subtracting 10-8=_, I tried to remind/show her how she had learned to write either (-) or (+) statements by just changing them around...again I got the blank stare. Then when she tried to use this method 'on her own' she figured out that 8+2=10 so she decided that 10-8 must =10 ????

We have tried spending more time on the hands on activities but she doesn't seem to have any problem with those. I thought maybe it was my teaching, so dad gave it a try with similar results. We have tried a timer so that she realizes that math won't continue forever. The main way that she can do the the problems accurately is with manipulatives and just counting them out (not breaking them down into groups of tens & ones). We considered allowing her to continue doing this but are concerned that that will not help her to learn the singapore way of number bonds etc and it may possibly cause problems down the road.
I have read on other posts that additional drilling of math facts aren't neccessary...that the dc will just pick them up in time. But what do you suggest when there seems to be minimal retention of any of the topics covered??? Any advice would be appreciated!

Pam