Agencies are audited both programmatically and fiscally at least once a program year.  An exception to this policy may be granted in certain cases where CYS determines that it is necessary to conduct a special review or investigation of an agency in lieu of a standard audit. The Audits Unit’s main responsibilities include: Conducting annual fact-based program and fiscal audits on each Head Start, Early Head Start, Child Care, Youth delegate agency and partner. Using evidence and facts to document potential areas of compliance and noncompliance based on the program and fiscal requirements of the Head Start Performance Standards, the Illinois Day Care Licensing Standards, CDBG regulations, WIA and CYS’ policies. Investigating complaints as it relates to program and fiscal concerns of a CYS’ delegate agency. Assisting and supporting the CYS’ Children Services and Youth Units in ensuring delegate agency compliance with the funding sources program and fiscal requirements.