Opening of Bids - The Hill TIF Project – Site Work Proj No. 123-030 - Robert Henry Corp.

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� r tJ . Audit, Accounting, Tax & Advisory INDEPENDENT ACCOUNTANT'S REVIEW REPORT To the Board of Directors The Robert Henry Corporation South Bend, Indiana 3454 Douglas Rd., Suite 100 South Bend, IN 46635 574-233-9366 AICPA Member We have reviewed the accompanying financial statements of The Robert Henry Corporation, which comprise the balance sheets as of December 31, 2022 and 2021, and the related statements of income and comprehensive income, stockholders' equity, and cash flows for the years then ended, and the related notes to 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, we 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 Our 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 American Institute of Certified Public Accountants. Those standards require us to perform procedures to obtain limited assurance as a basis for reporting whether we are aware of any material modifications that should be made to the consolidated financial statements for them to be in accordance with accounting principles generally accepted in the United States of America. We believe that the results of our procedures provide a reasonable basis for our conclusion. We are required to be independent of The Robert Henry Corporation and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our reviews. Accountant's Conclusion Based on our reviews, we are 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 pages 21-24 is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and -1-