The agency shall have a written statement of its child placement philosophy, purpose, and program that describes the agency's program policy goals and objectives. The statement shall be available to OLM, referral sources, service recipients, and the public on request. The statement shall include: Criteria as appropriate for the respective services provided by the agency for the following: Age of children served, Sex of children served, Recruitment, selection, and training of agency staff, Fees for services, Child discipline policy, and Record maintenance and accessibility; A written description of the: Geographical area the agency serves or intends to serve, and Clients or potential clients of the services it provides or proposes to provide; and A written description of the office, with address, which shall be: Located within the State, and Easily accessible to the clientele, staff, and community by public and private transportation. Before an agency is licensed for the first time it shall document that the governing board has access to funding necessary for a 6-month period of operation. The governing board shall document its annual review and approval of: A written budget that demonstrates its financial capability to operate for the next fiscal year; Periodic accounting reports in compliance with applicable State law; and An annual report by an independent certified public accountant of an: Audit, or Audit review, if OLM determines the size and source of the agency’s finances do not require an audit. If an agency charges fees, it shall: Have a written policy: Stating the amount charged for services provided, and Describing the conditions under which fees are waived or returned; and Make the fee policy available to the public.