CRISIS INTERVENTION SERVICES, INC.

Finding 2022-004: As discussed at finding 2022-002, proper controls should be in place to ensure that accounts are reconciled at the end of each month. Failure to have timely reconciled accounts opens up the opportunity that expenses may be charged to federal awards without the approval or knowledge of management. Procedures should be implemented so that accounts are reconciled in a timely manner.

Recommendation: Internal controls should be in place that provide reasonable assurance that the financial statements are properly reconciled each month. Action Taken: Management of Crisis Intervention Services, Inc will begin to have the Board look over an approve monthly reconciliations to ensure they are reconciled properly and timely each month. Anticipated Completion Date: June 30, 2022

2021-004

Finding 2022-005: As discussed at finding 2022-003, bank reconciliations, invoices, and payroll were not reviewed and approved by the responsible party as listed in the Organization?s control documents. Because of the failure to require approval of bank statements, invoices, and payroll submission from the proper level of management, employees may be paid unauthorized amounts and expenses may be charged to federal awards without the approval or knowledge of management. Procedures should be implemented requiring bank statements, invoices, and reconciliations to be reviewed by someone other than the person who reconciles the account. In addition, payroll records should be reviewed to the payroll submission to ensure that employees are paid at authorized amounts.

Recommendation: Internal controls should be evaluated to ensure that bank reconciliations are being reviewed, payroll registers have proper approval, invoices are being approved by correct personnel, and credit card statements are being approved by correct personnel throughout the year. Action Taken: Management of Crisis Intervention Services, Inc is currently looking for outside consultation to help strengthen their internal control process. Anticipated Completion Date: June 30, 2022

2021-005

Finding 2021-004: As discussed at finding 2021-002, proper controls should be in place to ensure that accounts are reconciled at the end of each month. Failure to have timely reconciled accounts opens up the opportunity that expenses may be charged to federal awards without the approval or knowledge of management. Procedures should be implemented so that accounts are reconciled in a timely manner.

Recommendation: Internal controls should be in place that provide reasonable assurance that the financial statements are properly reconciled each month. Action Taken: Management of Crisis Intervention Services, Inc will begin to have the Board look over an approve monthly reconciliations to ensure they are reconciled properly and timely each month. Anticipated Completion Date: June 30, 2022

2020-004

Finding 2021-005: As discussed at finding 2021-003, bank reconciliations, invoices, and payroll were not reviewed and approved by the responsible party as listed in the Organization?s control documents. Because of the failure to require approval of bank statements, invoices, and payroll submission from the proper level of management, employees may be paid unauthorized amounts and expenses may be charged to federal awards without the approval or knowledge of management. Procedures should be implemented requiring bank statements, invoices, and reconciliations to be reviewed by someone other than the person who reconciles the account. In addition, payroll records should be reviewed to the payroll submission to ensure that employees are paid at authorized amounts.

Recommendation: Internal controls should be evaluated to ensure that bank reconciliations are being reviewed, payroll registers have proper approval, invoices are being approved by correct personnel, and credit card statements are being approved by correct personnel throughout the year. Action Taken: Management of Crisis Intervention Services, Inc is currently looking for outside consultation to help strengthen their internal control process. Anticipated Completion Date: June 30, 2022

2020-005

Finding 2020-004: As discussed at finding 2020-002, proper controls should be in place to ensure that accounts are reconciled at the end of each month. Failure to have timely reconciled accounts opens up the opportunity that expenses may be charged to federal awards without the approval or knowledge of management. Procedures should be implemented so that accounts are reconciled in a timely manner.

Recommendation: Internal controls should be in place that provide reasonable assurance that the financial statements are properly reconciled each month. Action Taken: Management of Crisis Intervention Services has hired an outsourced accountant to help properly manage and reconcile the organization's accounts Anticipated Completion Date: March 25, 2021

Finding 2020-005: As discussed at finding 2020-003, bank reconciliations and payroll were not reviewed and approved by the responsible party as listed in the Organizations control documents. Because of the failure to require approval of bank statements and payroll submission from the proper level of management, employees may be paid unauthorized amounts and expenses may be charged to federal awards without the approval or knowledge of management. Procedures should be implemented requiring bank statements and reconciliations to be reviewed by someone other than the person who reconciles the account. In addition, payroll records should be reviewed to the payroll submission to ensure that employees are paid at authorized amounts.

Recommendation: Internal controls should be evaluated to ensure that bank reconciliations are being reviewed, payroll registers have proper approval, invoices are being approved by correct personnel, and credit card statements are being approved by correct personnel throughout the year. Action Taken: Management of Crisis Intervention Services has hired an outsourced accountant to help properly manage and reconcile the organization's accounts. Anticipated Completion Date: March 25, 2021