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. Audit Confirmation Requests It is not necessary to mail confirmation requests to DCF for agencies that receive payments via the SPARC System. Contract and payment information is published on the department's SPARC website. COVID-19 Updates: Please reference OMB COVID-19 related memo and/or the OMB Compliance Supplement on how to report these costs. Audit Reports Audit Requirements Audit Waivers Training and Other Resources