About Audit Section The Audit Section's mission is to inspire and elevate public trust in the Department of Children & Families (DCF) by safeguarding financial integrity, advocating and implementing best practices, and ensuring compliance with mandates and fiduciary responsibilities. This web site provides information for agencies and auditors on DCF requirements for auditing government funding. In addition, the Fiscal Integrity & Audit Section conducts fiscal reviews of provider agencies. A fiscal review differs from a traditional audit in that the end result does not provide an opinion on the agency financial statements. The focus of the fiscal review is related to compliance with Federal and State regulations and requirements regarding allowable costs, as well as compliance with policies, procedures and contract requirements (if applicable) for programs that receive funding from DCF. COVID-19 Updates: For information on COVID-19 expenditures and reporting see Single Audit COVID-19 Related Expenditure and Reporting memo. Audit Reports Audit Requirements Audit Waivers Training and Other Resources