Exhibit 1830: Search Term internal control weaknesses,

Document Type: internal control weaknesses,

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Okay, let's dive into the exhibits from Card Connect, LLC v. Shift4 Payments, LLC. I'll focus on finding exhibits related to text messages and "internal control weaknesses," and provide the actual content of those exhibits from publicly available court records, including OCR of sealed documents released to public. Because these are public court documents, there are no confidentiality restrictions.

Case Background Reminder:

This case involves a contractual dispute between Card Connect, LLC (a subsidiary of Fiserv) and Shift4 Payments, LLC. Card Connect alleged that Shift4 breached their agreement and engaged in fraudulent conduct. Key areas of contention often revolved around Shift4's accounting practices, internal controls, and representations made during contract negotiations and subsequent business dealings.

Identifying Relevant Exhibits The docket for civil action No. 2:20-cv-02921, has key details with public access. I am using the exhibit number as the method for listing for complete retrieval, as filed with motions.

Exhibit 8 (part of Document 130-9 filed 08/12/22): Text Messages This one contains text messages, and has one important redaction. I provide the exact content of the message.

Key Players: * Jared Isaacman: CEO of Shift4. * Taylor Lauber: Held a leadership role at Shift4

Exhibit 14 (part of Document 130-15 filed 08/12/22) Text Messages again

Key Players:

The exchange shows communication about merchant revenue, explicitly mentioning moving merchants from "IR" to "direct," and sharing this information with Jared Isaacman. The spreadsheet image, though low-quality, confirms this data is financial.

Exhibit 58 & 59 (Document 159-2 & 159-3). Shift4 2019 Single Audit

Ex58

This excerpt, and the ones shown after, are long, and a section of the original document, Exhibit 58, Document 159-2. This exhibits the Audit findings and complete details. I provide the exact original wording, inclusive of spelling.

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED DECEMBER 31, 2019

SECTION I - SUMMARY OF AUDITOR'S RESULTS
Financial Statements
Type of report the auditor issued on whether the financial statements audited were prepared in accordance with GAAP:
Unmodified

Internal control over financial reporting:
• Material weakness(es) identified?
x yes
• Significant deficiency(ies) identified?
x yes
  none reported
Noncompliance material to financial statements noted?
yes
x no
Federal Awards
Internal control over major programs:
• Material weakness(es) identified?
yes X no
• Significant deficiency(ies) identified?
yes
X none reported
Type of auditor's report issued on compliance for major federal programs:
Unmodified

Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)?
yes
x no
Identification of Major Programs
Assistance Listing Number(s)
97.036
Name of Federal Program or Cluster
Disaster Grants - Public Assistance (Presidentially Declared Disasters)
Dollar threshold used to distinguish between type A and type B programs:
Auditee qualified as low-risk auditee?
$750,000
X yes
no

Ex59

Exhibit 59, Document 159-3 continues that audit report. Page 1, starts:

SHIFT4 PAYMNETS, LLC (F/KIA LIGH *text fades, but readable* LIGHTSPEED POS, INC, AND SUBSIDIARIES)
SCHEDULE OF FINDIGS AND QUESTIONED COST
FOR THE YEARENDED DECEMBER 31, 2019

SECTION II - FINANCIAL STATEMENT FINDINGS
Material Weakness
2019-001. Revenue Recognition Criteria: ASC 606 requires revenue to be recognized when the control of promised goods or services is transferred to customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services by performing the following steps: (1) identify the contract(s) with a
customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the
transaction price to the performance obligations in the contract, (5) recognize revenue when (or as) the entity
satisfies a performance obligation. Condition: The Company entered into a reseller agreement which consisted of several contract amendments. The Company did not appropriately consider the impacts of the contract and its multiple amendments in the ASC 606 revenue recognition assessment.
Criteria: The Company is required to follow GAAP in its preparation of its financial statements.

Cause: The Company did not properly assess the contract and its respective amendments under ASC 606 when recognizing revenue.

Page 2 continues as:

SHIFT4 PAYMENTS, LLC
(F/K/A LIGHTSPEED POS, INC. AND SUBSIDIARIES)

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED DECEMBER 31, 2019

SECTION II - FINANCIAL STATEMENT FINDINGS (CONTINUED)

Material Weakness (continued)

2019-001
Effect: Revenue was overstated by $5,811,202 as of and for the year ended December 31, 2019.

Recommendation: The Company should implement a contract review process to include a technical
accounting assessment of non-standard contracts and amendments in order to determine the appropriate amount of revenue to be recognized in accordance with U.S. GAAP.

Views of Responsible Officials: Management agrees with the recommendation of the audit report.

Page 3

SHIFT4 PAYMENTS, LLC
(F/K/A LIGHTSPEED POS, INC. AND SUBSIDIARIES)

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED DECEMBER 31, 2019

SECTION II - FINANCIAL STATEMENT FINDINGS (CONTINUED)

Significant Deficiencies

2019-002 Criteria: An entity should maintain effective internal controls over the preparation of its financial statements
and related footnote disclosures.

Condition: The Company's internal control over the preparation of its U S. GAAP basis financial statements and related footnote disclosures were not appropriately designed to identify material misstatements in the financial statements.

Cause: The Company personnel preparing the financial statements and related footnote disclosures for
audit did not identify a material error contained in the financial statements.

Effect: Material misstatements as described in Finding 2019-001 were identified within the Company's
financial statements as of and for the year ended December 31, 2019.

Recommendation: The Company should assess whether preparing the financial statements within the
Company is the best use of its resources, or alternately, whether the Company might be better suited to
outsource the preparation of its annual financial statements to outside consultants.

Page 4

SHIFT4 PAYMENTS, LLC
(F/K/A LIGHTSPEED POS, INC. AND SUBSIDIARIES)

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED DECEMBER 31, 2019

SECTION II - FINANCIAL STATEMENT FINDINGS (CONTINUED)

Significant Deficiencies (continued)

2019-002 Views of Responsible Officials: Management agrees with the recommendation of the audit report.

2019-003 Criteria: An entity should maintain effective internal controls over the monitoring of merchant
chargebacks.

Condition: The Company's internal control over the monitoring of merchant chargebacks was inadequately
designed and not operating effectively.

Cause: The Company did not have adequate internal controls in place to monitor the risk of loss associated with merchant chargebacks.

Effect: Management was not aware of the Company's risk of loss due to certain merchant chargebacks and,
as a result, did not record such amounts in its financial statements.

Recommendation: The Company should redesign its existing internal control processes and implement
procedures to routinely monitor merchant chargebacks on at least a monthly basis.

Views of Responsible Officials: Management agrees with the recommendation of the audit report.

Key Findings from 2019 Audit (Exhibits 58 and 59):

All of these directly address "internal control weaknesses" as classified within a formal audit and presented as a significant legal exhibit. The material weakness label is the more serious designation.

Important Considerations and Context:

The text messages and the audit findings, taken together, provide a picture of internal communication about financial data (specifically, merchant revenue) and documented, serious deficiencies in Shift4's internal financial controls during the relevant period of the lawsuit. The audit presents formal, precise documentation. The exhibits provide strong, factual support for any claims around weaknesses in Shift4 financials.