Opening of Bids - WWTP Degrit Bldg. Yard Piping Replacement Proj No. 123-031A - HRP Construction

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oroweoLP Independent Member Crowe Global INDEPENDENT AUDITOR'S REPORT Board ofDirectors and Shareholder HRP Construction Inc. South Bend, Indiana Opinion We have audited the balance sheet ofHRP Construction Inc. aoofDecember 31. 2022. and the related notes tothe financial statement. In our opinion, the accompanying financial statement presents fairly, in all material respects, the financial position of HRP Construction Inc. as of December 31. 2022. in accordance with accounting principles generally accepted inthe United States ufAmerica. Basis for Opinion We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Gtobamerd section of our report. We are required to be independent of HRP Construction Inc. and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate toprovide ebasis for our audit opinion. Responsibilities mfManagement for the Financial Statement Management is responsible for the preparation and hair presentation of this financial statement in ecuon]enoe with accounting principles generally accepted in the United Gbobao of America; and for the daoign, imp|ementadion, and maintenance of internal control relevant to the preparation and fair presentation of the financial statement that is free from material miostsdement, whether duo to fraud or error. Auditor's Responsibilities for the Audit mfthe 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 auditor's 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 G/AG will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one peuu|bnQ from enor, as fraud may involve collusion, forgery. intentional omimeiona, mianap,auenbdiono, or the override of internal control. Misstatements are considered mobaha| if there is e aubedanUe| likelihood that, individually or in the aggnagete, they would influence the judgment made by a reasonable user based onthe financial statement. (Continued)