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oroweup <br />Independent Member Crowe Global <br />INDEPENDENT AUDITOR'S REPORT <br />Board ofDirectors and Shareholder <br />HRPConstruction Inc. <br />South Bend, Indiana <br />Opinion <br />We have audited the balance sheet ofHRP Construction Inc. as ofDecember 31. 2022. and the related <br />notes bothe financial statement. <br />In our opinion, the accompanying financial statement presents fairly, in all material respects,thofinondm| <br />position ofHRP Construction Inc. as cfDecember 31. 2022, in accordance with accounting principles <br />generally accepted inthe United States cfAmerica. <br />Basis for Opinion <br />We conducted our audit in accordance with auditing standards generally accepted in the United States of <br />Annahoa (G/A8). Our responsibilities under those standards are further described in the Auditor's <br />Responsibilities for the Audit of the Financial Statement section of our report. We are required to be <br />independent of HRP Construction Inc. and to meet our other ethical responsibilities, in accordance with the <br />relevant ethical requirements relating bmour audit. VVobelieve that the audit evidence wohave obtained is <br />sufficient and appropriate toprovide obasis for our audit opinion. <br />Responsibilities ofManagement for the Financial Statement <br />Management is responsible for the preparation and fair presentation of this financial statement in <br />accordance with accounting principles generally accepted in the United States of America; and for the <br />daoign, innp|ernentation, and maintenance of internal control relevant to the preparation and hsi/ <br />presentation of the financial statement that is free from material miootatemont, whether due to fraud or <br />error. <br />Auditor's Responsibilities for the Audit ofthe Financial Statement <br />Our objectives are to obtain reasonable assurance about whether the financial statement as a whole is free <br />from material misstatement, whether due to fraud or error, and to issue an auditors report that includes our <br />opinion. Reasonable assurance iaohigh level ofassurance but ienot absolute assurance and therefore iu <br />not a guarantee that an audit conducted in accordance with GAAS will always detect o material <br />misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher <br />than for one namu|Ung from urnor, as fraud may involve ooUusion, forgery, intentional omiouiunm, <br />misrepresentations, or the override of internal control. Misstatements are considered material if there is a <br />substantial likelihood that, individually or in the aggregohs, they would influence the judgment made by a <br />reasonable user based onthe financial statement. <br />a <br />