Audit 304272

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number(s): Contract #C000067069 Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures and controls in place to ensure federal funds are only expended on allowable costs and allowable activities as dictated in the contract and budget of the program. Proper documentation should be maintained, reviewed, and retained to support all transactions. Condition: During our testing, we noted there was a lack of supporting documentation and approval for expenses charged to the federal program. Questioned Costs: None. Context: During our testing, we noted there was a lack of supporting documentation for four out of forty transactions tested charged to the federal program totaling $1,165. There were also seventeen out of the forty transactions tested that documentation of approval for the transaction was not present. Cause: The organization experienced turnover within the finance department and the missing supporting documentation was likely misfiled and therefore unable to be located. Also, due to the turnover in the organization, there was a lapse in the approval process surrounding credit card purchases. Effect: If the organization does not retain proper supporting documentation for federal expenditures, it could result in funds being required to returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should review its internal controls and procedures to ensure all supporting documentation is retained for federally funded purchases. Also, management should implement an approval control for purchases incurred on the Organizations credit cards. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number(s): Contract #C000067069 Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures and controls in place to ensure federal funds are only expended on allowable costs and allowable activities as dictated in the contract and budget of the program. Proper documentation should be maintained, reviewed, and retained to support all transactions. Condition: During our testing, we noted there was a lack of supporting documentation and approval for expenses charged to the federal program. Questioned Costs: None. Context: During our testing, we noted there was a lack of supporting documentation for four out of forty transactions tested charged to the federal program totaling $1,165. There were also seventeen out of the forty transactions tested that documentation of approval for the transaction was not present. Cause: The organization experienced turnover within the finance department and the missing supporting documentation was likely misfiled and therefore unable to be located. Also, due to the turnover in the organization, there was a lapse in the approval process surrounding credit card purchases. Effect: If the organization does not retain proper supporting documentation for federal expenditures, it could result in funds being required to returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should review its internal controls and procedures to ensure all supporting documentation is retained for federally funded purchases. Also, management should implement an approval control for purchases incurred on the Organizations credit cards. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number(s): Contract #C000067069 Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures and controls in place to ensure federal funds are only expended on allowable costs and allowable activities as dictated in the contract and budget of the program. Proper documentation should be maintained, reviewed, and retained to support all transactions. Condition: During our testing, we noted there was a lack of supporting documentation and approval for expenses charged to the federal program. Questioned Costs: None. Context: During our testing, we noted there was a lack of supporting documentation for four out of forty transactions tested charged to the federal program totaling $1,165. There were also seventeen out of the forty transactions tested that documentation of approval for the transaction was not present. Cause: The organization experienced turnover within the finance department and the missing supporting documentation was likely misfiled and therefore unable to be located. Also, due to the turnover in the organization, there was a lapse in the approval process surrounding credit card purchases. Effect: If the organization does not retain proper supporting documentation for federal expenditures, it could result in funds being required to returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should review its internal controls and procedures to ensure all supporting documentation is retained for federally funded purchases. Also, management should implement an approval control for purchases incurred on the Organizations credit cards. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number(s): Contract #C000067069 Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures and controls in place to ensure federal funds are only expended on allowable costs and allowable activities as dictated in the contract and budget of the program. Proper documentation should be maintained, reviewed, and retained to support all transactions. Condition: During our testing, we noted there was a lack of supporting documentation and approval for expenses charged to the federal program. Questioned Costs: None. Context: During our testing, we noted there was a lack of supporting documentation for four out of forty transactions tested charged to the federal program totaling $1,165. There were also seventeen out of the forty transactions tested that documentation of approval for the transaction was not present. Cause: The organization experienced turnover within the finance department and the missing supporting documentation was likely misfiled and therefore unable to be located. Also, due to the turnover in the organization, there was a lapse in the approval process surrounding credit card purchases. Effect: If the organization does not retain proper supporting documentation for federal expenditures, it could result in funds being required to returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should review its internal controls and procedures to ensure all supporting documentation is retained for federally funded purchases. Also, management should implement an approval control for purchases incurred on the Organizations credit cards. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number(s): Contract #C000067069 Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures and controls in place to ensure federal funds are only expended on allowable costs and allowable activities as dictated in the contract and budget of the program. Proper documentation should be maintained, reviewed, and retained to support all transactions. Condition: During our testing, we noted there was a lack of supporting documentation and approval for expenses charged to the federal program. Questioned Costs: None. Context: During our testing, we noted there was a lack of supporting documentation for four out of forty transactions tested charged to the federal program totaling $1,165. There were also seventeen out of the forty transactions tested that documentation of approval for the transaction was not present. Cause: The organization experienced turnover within the finance department and the missing supporting documentation was likely misfiled and therefore unable to be located. Also, due to the turnover in the organization, there was a lapse in the approval process surrounding credit card purchases. Effect: If the organization does not retain proper supporting documentation for federal expenditures, it could result in funds being required to returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should review its internal controls and procedures to ensure all supporting documentation is retained for federally funded purchases. Also, management should implement an approval control for purchases incurred on the Organizations credit cards. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number: Contract #C000067069 (2021 CSBG Expenditure Period 1/1/21 - 12/31/21) Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of period of performance. The Organization should have procedures and controls in place to ensure expenses are charged to a federal program within the approved period of performance. Condition: During our testing, we noted there were transactions charged to the federal program that were incurred prior to the beginning of the performance period. Questioned Costs: None. Context: During our testing of costs recorded during the beginning of the approved period of performance (January 2022), we noted there were two transactions charged to the federal program in January 2022 for utility costs. Based on the review of the supporting invoices costs were incurred prior to the beginning of the performance period in November and December 2021. The total amount of the transactions was $1,370.49. Cause: The organization recorded the transactions into the general ledger based on the invoice date rather than the date the services were provided by the vendor. Effect: If the organization includes expenses either incurred before the start date or after the end date of the approved period of performance, it could result in funds being required to be returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should work with the federal agency to provide additional documentation or justification for the expenses, or to adjust the budget or funding limits to ensure that all expenses are within the approved period of performance. It is important to address any period of performance findings as soon as possible to avoid potential penalties or repayment obligations. The Organization should also review its process of entering invoices into the accounting software to ensure the correct period is used. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number: Contract #C000067069 (2021 CSBG Expenditure Period 1/1/21 - 12/31/21) Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of period of performance. The Organization should have procedures and controls in place to ensure expenses are charged to a federal program within the approved period of performance. Condition: During our testing, we noted there were transactions charged to the federal program that were incurred prior to the beginning of the performance period. Questioned Costs: None. Context: During our testing of costs recorded during the beginning of the approved period of performance (January 2022), we noted there were two transactions charged to the federal program in January 2022 for utility costs. Based on the review of the supporting invoices costs were incurred prior to the beginning of the performance period in November and December 2021. The total amount of the transactions was $1,370.49. Cause: The organization recorded the transactions into the general ledger based on the invoice date rather than the date the services were provided by the vendor. Effect: If the organization includes expenses either incurred before the start date or after the end date of the approved period of performance, it could result in funds being required to be returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should work with the federal agency to provide additional documentation or justification for the expenses, or to adjust the budget or funding limits to ensure that all expenses are within the approved period of performance. It is important to address any period of performance findings as soon as possible to avoid potential penalties or repayment obligations. The Organization should also review its process of entering invoices into the accounting software to ensure the correct period is used. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number: Contract #C000067069 (2021 CSBG Expenditure Period 1/1/21 - 12/31/21) Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of period of performance. The Organization should have procedures and controls in place to ensure expenses are charged to a federal program within the approved period of performance. Condition: During our testing, we noted there were transactions charged to the federal program that were incurred prior to the beginning of the performance period. Questioned Costs: None. Context: During our testing of costs recorded during the beginning of the approved period of performance (January 2022), we noted there were two transactions charged to the federal program in January 2022 for utility costs. Based on the review of the supporting invoices costs were incurred prior to the beginning of the performance period in November and December 2021. The total amount of the transactions was $1,370.49. Cause: The organization recorded the transactions into the general ledger based on the invoice date rather than the date the services were provided by the vendor. Effect: If the organization includes expenses either incurred before the start date or after the end date of the approved period of performance, it could result in funds being required to be returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should work with the federal agency to provide additional documentation or justification for the expenses, or to adjust the budget or funding limits to ensure that all expenses are within the approved period of performance. It is important to address any period of performance findings as soon as possible to avoid potential penalties or repayment obligations. The Organization should also review its process of entering invoices into the accounting software to ensure the correct period is used. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number: Contract #C000067069 (2021 CSBG Expenditure Period 1/1/21 - 12/31/21) Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of period of performance. The Organization should have procedures and controls in place to ensure expenses are charged to a federal program within the approved period of performance. Condition: During our testing, we noted there were transactions charged to the federal program that were incurred prior to the beginning of the performance period. Questioned Costs: None. Context: During our testing of costs recorded during the beginning of the approved period of performance (January 2022), we noted there were two transactions charged to the federal program in January 2022 for utility costs. Based on the review of the supporting invoices costs were incurred prior to the beginning of the performance period in November and December 2021. The total amount of the transactions was $1,370.49. Cause: The organization recorded the transactions into the general ledger based on the invoice date rather than the date the services were provided by the vendor. Effect: If the organization includes expenses either incurred before the start date or after the end date of the approved period of performance, it could result in funds being required to be returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should work with the federal agency to provide additional documentation or justification for the expenses, or to adjust the budget or funding limits to ensure that all expenses are within the approved period of performance. It is important to address any period of performance findings as soon as possible to avoid potential penalties or repayment obligations. The Organization should also review its process of entering invoices into the accounting software to ensure the correct period is used. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number: Contract #C000067069 (2021 CSBG Expenditure Period 1/1/21 - 12/31/21) Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of period of performance. The Organization should have procedures and controls in place to ensure expenses are charged to a federal program within the approved period of performance. Condition: During our testing, we noted there were transactions charged to the federal program that were incurred prior to the beginning of the performance period. Questioned Costs: None. Context: During our testing of costs recorded during the beginning of the approved period of performance (January 2022), we noted there were two transactions charged to the federal program in January 2022 for utility costs. Based on the review of the supporting invoices costs were incurred prior to the beginning of the performance period in November and December 2021. The total amount of the transactions was $1,370.49. Cause: The organization recorded the transactions into the general ledger based on the invoice date rather than the date the services were provided by the vendor. Effect: If the organization includes expenses either incurred before the start date or after the end date of the approved period of performance, it could result in funds being required to be returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should work with the federal agency to provide additional documentation or justification for the expenses, or to adjust the budget or funding limits to ensure that all expenses are within the approved period of performance. It is important to address any period of performance findings as soon as possible to avoid potential penalties or repayment obligations. The Organization should also review its process of entering invoices into the accounting software to ensure the correct period is used. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture Federal Program Name: The Emergency Food Assistance Program (Food Commodities) Assistance Listing Number: 10.569 Pass-through Agency: Pennsylvania Department of Agriculture Pass-through Number: 5-07-39-217 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The Organization should have procedures and controls in place to ensure distributing agencies of The Emergency Food Assistance Program (TEFAP) are eligible to receive commodities for distribution to their participants. Condition: During our testing, we identified there was no monitoring performed for 9 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2022. Questioned Costs: None. Context: The Organization did not have proper internal controls in place to monitor the food distributed in a timely manner. Cause: Due to Covid-19 changes in the ability to perform on-site monitoring, the Organization did not collect data from participating agencies on a timely basis during the year to establish eligibility of the recipients of food distributed. Effect: The Organization collected data and monitored participating agencies after year-end and without the ability to modify food distributions if any ineligible participants were discovered during the program year. No ineligible distributions were determined based on subsequent monitoring activities. Repeat Finding: Yes Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number(s): Contract #C000067069 Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures and controls in place to ensure federal funds are only expended on allowable costs and allowable activities as dictated in the contract and budget of the program. Proper documentation should be maintained, reviewed, and retained to support all transactions. Condition: During our testing, we noted there was a lack of supporting documentation and approval for expenses charged to the federal program. Questioned Costs: None. Context: During our testing, we noted there was a lack of supporting documentation for four out of forty transactions tested charged to the federal program totaling $1,165. There were also seventeen out of the forty transactions tested that documentation of approval for the transaction was not present. Cause: The organization experienced turnover within the finance department and the missing supporting documentation was likely misfiled and therefore unable to be located. Also, due to the turnover in the organization, there was a lapse in the approval process surrounding credit card purchases. Effect: If the organization does not retain proper supporting documentation for federal expenditures, it could result in funds being required to returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should review its internal controls and procedures to ensure all supporting documentation is retained for federally funded purchases. Also, management should implement an approval control for purchases incurred on the Organizations credit cards. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number(s): Contract #C000067069 Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures and controls in place to ensure federal funds are only expended on allowable costs and allowable activities as dictated in the contract and budget of the program. Proper documentation should be maintained, reviewed, and retained to support all transactions. Condition: During our testing, we noted there was a lack of supporting documentation and approval for expenses charged to the federal program. Questioned Costs: None. Context: During our testing, we noted there was a lack of supporting documentation for four out of forty transactions tested charged to the federal program totaling $1,165. There were also seventeen out of the forty transactions tested that documentation of approval for the transaction was not present. Cause: The organization experienced turnover within the finance department and the missing supporting documentation was likely misfiled and therefore unable to be located. Also, due to the turnover in the organization, there was a lapse in the approval process surrounding credit card purchases. Effect: If the organization does not retain proper supporting documentation for federal expenditures, it could result in funds being required to returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should review its internal controls and procedures to ensure all supporting documentation is retained for federally funded purchases. Also, management should implement an approval control for purchases incurred on the Organizations credit cards. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number(s): Contract #C000067069 Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures and controls in place to ensure federal funds are only expended on allowable costs and allowable activities as dictated in the contract and budget of the program. Proper documentation should be maintained, reviewed, and retained to support all transactions. Condition: During our testing, we noted there was a lack of supporting documentation and approval for expenses charged to the federal program. Questioned Costs: None. Context: During our testing, we noted there was a lack of supporting documentation for four out of forty transactions tested charged to the federal program totaling $1,165. There were also seventeen out of the forty transactions tested that documentation of approval for the transaction was not present. Cause: The organization experienced turnover within the finance department and the missing supporting documentation was likely misfiled and therefore unable to be located. Also, due to the turnover in the organization, there was a lapse in the approval process surrounding credit card purchases. Effect: If the organization does not retain proper supporting documentation for federal expenditures, it could result in funds being required to returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should review its internal controls and procedures to ensure all supporting documentation is retained for federally funded purchases. Also, management should implement an approval control for purchases incurred on the Organizations credit cards. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number(s): Contract #C000067069 Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures and controls in place to ensure federal funds are only expended on allowable costs and allowable activities as dictated in the contract and budget of the program. Proper documentation should be maintained, reviewed, and retained to support all transactions. Condition: During our testing, we noted there was a lack of supporting documentation and approval for expenses charged to the federal program. Questioned Costs: None. Context: During our testing, we noted there was a lack of supporting documentation for four out of forty transactions tested charged to the federal program totaling $1,165. There were also seventeen out of the forty transactions tested that documentation of approval for the transaction was not present. Cause: The organization experienced turnover within the finance department and the missing supporting documentation was likely misfiled and therefore unable to be located. Also, due to the turnover in the organization, there was a lapse in the approval process surrounding credit card purchases. Effect: If the organization does not retain proper supporting documentation for federal expenditures, it could result in funds being required to returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should review its internal controls and procedures to ensure all supporting documentation is retained for federally funded purchases. Also, management should implement an approval control for purchases incurred on the Organizations credit cards. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number(s): Contract #C000067069 Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Material Weakness in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have procedures and controls in place to ensure federal funds are only expended on allowable costs and allowable activities as dictated in the contract and budget of the program. Proper documentation should be maintained, reviewed, and retained to support all transactions. Condition: During our testing, we noted there was a lack of supporting documentation and approval for expenses charged to the federal program. Questioned Costs: None. Context: During our testing, we noted there was a lack of supporting documentation for four out of forty transactions tested charged to the federal program totaling $1,165. There were also seventeen out of the forty transactions tested that documentation of approval for the transaction was not present. Cause: The organization experienced turnover within the finance department and the missing supporting documentation was likely misfiled and therefore unable to be located. Also, due to the turnover in the organization, there was a lapse in the approval process surrounding credit card purchases. Effect: If the organization does not retain proper supporting documentation for federal expenditures, it could result in funds being required to returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should review its internal controls and procedures to ensure all supporting documentation is retained for federally funded purchases. Also, management should implement an approval control for purchases incurred on the Organizations credit cards. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number: Contract #C000067069 (2021 CSBG Expenditure Period 1/1/21 - 12/31/21) Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of period of performance. The Organization should have procedures and controls in place to ensure expenses are charged to a federal program within the approved period of performance. Condition: During our testing, we noted there were transactions charged to the federal program that were incurred prior to the beginning of the performance period. Questioned Costs: None. Context: During our testing of costs recorded during the beginning of the approved period of performance (January 2022), we noted there were two transactions charged to the federal program in January 2022 for utility costs. Based on the review of the supporting invoices costs were incurred prior to the beginning of the performance period in November and December 2021. The total amount of the transactions was $1,370.49. Cause: The organization recorded the transactions into the general ledger based on the invoice date rather than the date the services were provided by the vendor. Effect: If the organization includes expenses either incurred before the start date or after the end date of the approved period of performance, it could result in funds being required to be returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should work with the federal agency to provide additional documentation or justification for the expenses, or to adjust the budget or funding limits to ensure that all expenses are within the approved period of performance. It is important to address any period of performance findings as soon as possible to avoid potential penalties or repayment obligations. The Organization should also review its process of entering invoices into the accounting software to ensure the correct period is used. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number: Contract #C000067069 (2021 CSBG Expenditure Period 1/1/21 - 12/31/21) Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of period of performance. The Organization should have procedures and controls in place to ensure expenses are charged to a federal program within the approved period of performance. Condition: During our testing, we noted there were transactions charged to the federal program that were incurred prior to the beginning of the performance period. Questioned Costs: None. Context: During our testing of costs recorded during the beginning of the approved period of performance (January 2022), we noted there were two transactions charged to the federal program in January 2022 for utility costs. Based on the review of the supporting invoices costs were incurred prior to the beginning of the performance period in November and December 2021. The total amount of the transactions was $1,370.49. Cause: The organization recorded the transactions into the general ledger based on the invoice date rather than the date the services were provided by the vendor. Effect: If the organization includes expenses either incurred before the start date or after the end date of the approved period of performance, it could result in funds being required to be returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should work with the federal agency to provide additional documentation or justification for the expenses, or to adjust the budget or funding limits to ensure that all expenses are within the approved period of performance. It is important to address any period of performance findings as soon as possible to avoid potential penalties or repayment obligations. The Organization should also review its process of entering invoices into the accounting software to ensure the correct period is used. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number: Contract #C000067069 (2021 CSBG Expenditure Period 1/1/21 - 12/31/21) Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of period of performance. The Organization should have procedures and controls in place to ensure expenses are charged to a federal program within the approved period of performance. Condition: During our testing, we noted there were transactions charged to the federal program that were incurred prior to the beginning of the performance period. Questioned Costs: None. Context: During our testing of costs recorded during the beginning of the approved period of performance (January 2022), we noted there were two transactions charged to the federal program in January 2022 for utility costs. Based on the review of the supporting invoices costs were incurred prior to the beginning of the performance period in November and December 2021. The total amount of the transactions was $1,370.49. Cause: The organization recorded the transactions into the general ledger based on the invoice date rather than the date the services were provided by the vendor. Effect: If the organization includes expenses either incurred before the start date or after the end date of the approved period of performance, it could result in funds being required to be returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should work with the federal agency to provide additional documentation or justification for the expenses, or to adjust the budget or funding limits to ensure that all expenses are within the approved period of performance. It is important to address any period of performance findings as soon as possible to avoid potential penalties or repayment obligations. The Organization should also review its process of entering invoices into the accounting software to ensure the correct period is used. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number: Contract #C000067069 (2021 CSBG Expenditure Period 1/1/21 - 12/31/21) Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of period of performance. The Organization should have procedures and controls in place to ensure expenses are charged to a federal program within the approved period of performance. Condition: During our testing, we noted there were transactions charged to the federal program that were incurred prior to the beginning of the performance period. Questioned Costs: None. Context: During our testing of costs recorded during the beginning of the approved period of performance (January 2022), we noted there were two transactions charged to the federal program in January 2022 for utility costs. Based on the review of the supporting invoices costs were incurred prior to the beginning of the performance period in November and December 2021. The total amount of the transactions was $1,370.49. Cause: The organization recorded the transactions into the general ledger based on the invoice date rather than the date the services were provided by the vendor. Effect: If the organization includes expenses either incurred before the start date or after the end date of the approved period of performance, it could result in funds being required to be returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should work with the federal agency to provide additional documentation or justification for the expenses, or to adjust the budget or funding limits to ensure that all expenses are within the approved period of performance. It is important to address any period of performance findings as soon as possible to avoid potential penalties or repayment obligations. The Organization should also review its process of entering invoices into the accounting software to ensure the correct period is used. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Community Service Block Grant Assistance Listing Number: 93.569 Pass-through Agency: Pennsylvania Department of Community and Economic Development Pass-Through Number: Contract #C000067069 (2021 CSBG Expenditure Period 1/1/21 - 12/31/21) Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of period of performance. The Organization should have procedures and controls in place to ensure expenses are charged to a federal program within the approved period of performance. Condition: During our testing, we noted there were transactions charged to the federal program that were incurred prior to the beginning of the performance period. Questioned Costs: None. Context: During our testing of costs recorded during the beginning of the approved period of performance (January 2022), we noted there were two transactions charged to the federal program in January 2022 for utility costs. Based on the review of the supporting invoices costs were incurred prior to the beginning of the performance period in November and December 2021. The total amount of the transactions was $1,370.49. Cause: The organization recorded the transactions into the general ledger based on the invoice date rather than the date the services were provided by the vendor. Effect: If the organization includes expenses either incurred before the start date or after the end date of the approved period of performance, it could result in funds being required to be returned to the funding agency. Repeat Finding: Not a repeat finding. Recommendation: The organization should work with the federal agency to provide additional documentation or justification for the expenses, or to adjust the budget or funding limits to ensure that all expenses are within the approved period of performance. It is important to address any period of performance findings as soon as possible to avoid potential penalties or repayment obligations. The Organization should also review its process of entering invoices into the accounting software to ensure the correct period is used. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.

Federal Agency: U.S. Department of Agriculture; U.S. Department of Health and Human Services; U.S. Department of the Treasury Federal Program Name: The Emergency Food Assistance Program (Administrative); Commodity Supplemental Food Program (Administrative); Community Service Block Grant; Emergency Rental Assistance Program Assistance Listing Number: 10.565; 10.568; 93.569; 21.020 Pass-through Agency: Hunger Free Pennsylvania; Pennsylvania Department of Agriculture; Pennsylvania Department of Community and Economic Development; Lehigh County Pass-Through Number: 5-07-39-217; Contract #C000067069; Contract #C000082084 Award Period: July 1, 2021 – June 30, 2022 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria: 3 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and allowable activities. The Organization should have documentation supporting the internal controls for the approval of personnel costs charged to federal programs for the time and effort employees spend working on the respective programs of the Organization. Condition: During our testing of payroll transactions for the major federal programs, we were unable review the internal control of approved timesheets for any employees with payroll periods selected for testing prior to April 2, 2022. Questioned Costs: None identified. Context: During our testing of payroll transactions for the major federal programs tested, we were unable review approved timesheets for any employees with payroll periods tested prior to April 2, 2022. It was noted there were proper approvals in place for the transactions selected that were processed by the new payroll provider. Cause: The organization changed payroll providers on April 2, 2022 and no longer has access to pull time information from the old system as the provider purges all time keeping information after about 6 months. Effect: If the organization does not have adequate controls in place and documented could result in employees being funded with federal awards in which they did not actually perform work. Repeat Finding: Not a repeat finding. Recommendation: The Organization should ensure when there are changes in the Organization’s service providers, there are procedures in place to ensure all necessary documentation is retained to support the controls in place for federal spending. View of Responsible Officials and Planned Corrective Action: Please refer to Community Action Committee of the Lehigh Valley, Inc. and subsidiaries’ Corrective Action Plan.