Opening of Bids - Youth Srvs. Bureau & SB Thrive Subdivision Proj No 123-011 - HRP Construction

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crowmup Independent Member Crowe Global INDEPENDENT AUDITOR'S REPORT Board of Directors and Shareholder HRPConstruction Inc. South Bend, Indiana Opinion We have audited the balance sheet ofHRP Construction Inc. 000fDecember 31. 2022. and the related notes tothe financial statement. In our opinion, the accompanying financial statement presents feidy, in all material ,ewpectn, the financial position ofHRP Construction Inc. as of December 31. 2022. 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 (GA\G). Our responsibilities under those standards are further described in the Auditors Responsibilities for the Audit of the Financial Statement section of our report. We one required to be independent of HRP Construction Inc. and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating toour audit. VVebelieve that the audit evidence vvohave obtained io sufficient and appropriate hoprovide obasis for our audit opinion. Responsibilities wfManagement 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 Etedeo of America; and for the deoign, innplomentation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statement that is free from material mimmbsbament, whether due to fraud or error. Auditor's Responsibilities for the Audit mf the Financial Statement Our objectives are to obtain reasonable assurance about whether the financial statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditors report that includes our opinion. Reasonable 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 (SAAG will o|woyo detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from ernor, as fraud may involve noUusion, horgary, intentional omissiono, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregote, they would influence the judgment made by a reasonable user based onthe financial statement.