October 22, 2010
AUDITORS' REPORTDEPARTMENT OF CHILDREN AND FAMILIESFOR THE FISCAL YEARS ENDED JUNE 30, 2007 and 2008
We have examined the financial records maintained by the Department of Children andFamilies for the fiscal years ended June 30, 2007 and 2008. This included the recordsmaintained for the Central Office, the local area offices and the facilities operated by theDepartment.The financial statement presentation and auditing of the books and accounts of the State aredone on a Statewide Single Audit basis to include all State agencies. This audit examination hasbeen limited to assessing compliance with certain provisions of financial related laws,regulations, contracts, and grants and to evaluating internal control policies and proceduresestablished to ensure such compliance. This report on our examination consists of theComments, Recommendations, and Certification, which follow:
The Department of Children and Families (DCF) operates primarily under the provisions of Title 17a, Chapter 319, Sections 17a-1 through 17a-83 of the Connecticut General Statutes. Inaddition, under Sections 17a-90 through 17a-185 of Title 17a, Chapter 319a, and Section 17b-23of Title 17b, Chapter 319o of the Connecticut General Statutes, the Commissioner and theDepartment are charged with specific responsibilities in regard to overseeing the welfare of children.The Department operates as a comprehensive, consolidated agency serving children andfamilies. Its mandates include child protective and family services, juvenile justice services,mental health services, substance abuse related services, prevention and educational services(acting in the capacity of a school district for the children in their care). During the auditedperiod its programs and services were administered through a network of offices and siteslocated throughout the State consisting of a Central Office, 14 local area offices, four facilitiesand the Wilderness School.