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We are required to be independent of the COUNTY OF ADAMS, PENNSYLVANIA and to meet our other ethical responsibilities, in accordance with relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the COUNTY OF ADAMS, PENNSYLVANIA's management and Commissioners and the Pennsylvania Department of Human Services and is not intended to be, and should not be, used by anyone other than those specified parties.

Harrisburg, Pennsylvania July 9, 2026

Zalehnoffshel Akeelwood LLC

ZELENKOFSKE AXELROD LLC