FY 2021 MANAGEMENT LETTER

Following is a summary of internal control deficiencies for your attention that we determined did not constitute a significant deficiency or material weakness, see Appendix A for the full descriptions:Undelivered OrdersIt was determined that EEOC's balance in undelivered orders (UDOs) as of September 30, 2021, as calculated by EEOC personnel, included amounts that should have been de-obligated and not included in the year-end amount. This misstatement was caused by EEOC not consistently applying review procedures to the UDO balance. EEOC should ensure the existing UDO policy is followed and documentation of the process is reviewed by the CFO or their designee on a quarterly basis.The purpose of this communication, which is an integral part of our audit, is to describe, for management and those charged with governance, the scope of our testing of internal control and the results of that testing. Accordingly, this communication is not intended to be and should not be used for any other purpose.