Opening of Bids - Randolph Park Area Improvements Proj No. 120-049 - Premium Concrete Services, Inc.

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Anthony P. Dibley CPA, P.C. 3414 County Road 6 E Elkhart, Indiana 4651.4 (574) 262-5027 Fax (574) 264-4588 dibleyepa@maplenet.net INDEPENDENT ACCOUNTANT'S REVIEW REPORT To the Board of Directors Premium Concrete Services, Inc. Elkhart, Indiana I have reviewed the accompanying financial statements of Premium Concrete Services, Inc. (an S corporation), which comprise the balance sheet as of December 31, 2020 and 2019, and the related statements of income and retained earnings and cash flows for the years then ended, and the related notes to the financial statements. A review includes primarily applying analytical procedures to management's financial data and making inquiries of company management. A review is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding the financial statements as a whole. Accordingly, I do not express such an opinion. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted In the United States of America; this includes the design, Implementation, and maintenance of Internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. Accountant's Responsibility My responsibility is to conduct the review engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. Those standards require me to perform procedures to obtain limited assurance as a basis for reporting whether I am aware I E of any material modifications that should be made to the financial statements for them to be in accordance with p accounting principles generally accepted in the United States of America. I believe that the results of my procedures provide a reasonable basis for my conclusion. Accountant's Conclusion Based on my review, I am not aware of any material modifications that should be made to the accompanying financial statements in order for them to be in accordance with accounting principles generally accepted In the United States of America. ' Supplementary Information The supplementary information included in Schedules I and II is presented for purposes of additional analysis and is not a required part of the basic financial statements. The information is the representation of management. I have reviewed the information and, based on my review, I am not aware of any material modifications that should be made to the information in order for It to be in accordance with accounting principles generally accepted In the United States of America. I have not audited the Information and, accordingly, do not express an opinion on such s Information. nn I Anthony P. ibley, CPA, P. . Elkhart, Indiana February 11, 2021