The checks are conducted in accordance with the Singapore Standard on Related Services SSRS 4400 Engagements to Perform Agreed-upon Procedures Regarding Financial Information to establish whether the child care subsidies claimed by the Centre (including Basic Subsidy, Additional Subsidy, Financial Assistance Subsidy and Start Up Grant Subsidy) are properly and appropriately recorded in accordance with the Regulations and Guidelines for Child Care Centres on Child Care Subsidy issued by Early Childhood Development Agency (ECDA)