Opening of Bids - Neighborhood Infrastructure - Ford St. & Walnut St. Intersection Proj No. 121-048C - HRP Construction, Inc.

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INDEPENDENT AUDITOR'S REPORT Board ofDirectors and Shareholder HRP Construction Inc. South Bend, Indiana Opinion Crowe LLP Independent Member Crowe Global We have audited the accompanying balance sheet of HRP Construction Inc. as of December 31.2021. and the related notes tothe financial statement. In our opinion, the accompanying financial statement presents fairly, in all mnoteho| neapecto, the financial position of HRP Construction Inc. as ofDecember 31. 2021. in accordance with accounting principles generally accepted inthe United States ofAmerica. Basis for Opinion We conducted our audit in accordance with auditing standards generally accepted in the United States of America (BA\8). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statement section of our report. We are required to be independent of HRP Construction Inc. and to meet our other ethical nanponmibi|itimo, in accordance with the relevant ethical requirements relating toour audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Responsibilities of Management for the Financial Statement Management is responsible for the preparation and fair presentation of this financial statement in accordance with accounting principles generally accepted in the United States of America, and for the demign, imp|amantaUon, and maintenance of internal control relevant to the preparation and fair presentation ofthe financial statement that is free from material mioobabement, whether due to fraud or error. Auditor's for the Audit mfthe Financial Statement Our objectives are to obtain resonable assurance about whether the financial statement asawhole is free from material misstatement, whether due to fraud or error, and to issue on auditor's report that includes our opinion. Remonab|a assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting m rnotehe| misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, orthe override ofinternal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made byareasonable user based onthe financial statement. (Continued)