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nrowmup <br />Independent Member Crowe Global <br />Board ufDirectors and Shareholder <br />HRPConstruction Inc. <br />South Bend, Indiana <br />We have audited the balance sheet ofHRP Construction Inc. as of December 31.2022.and the related <br />notes buthe financial statement. <br />In our opinion, the accompanying financial obabsnnant presents foidy, in all material rmmpocto, the financial <br />position ofHRP Construction Inc. as ofDecember 31. 2022, in accordance with accounting principles <br />generally accepted iothe United States ufAmerica. <br />Basis for Opinion <br />We conducted our audit in accordance with auditing standards generally accepted in the United States of <br />America responsibilities under those standards one 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 to our audit. We believe that the audit evidence we have obtained is <br />sufficient and appropriate toprovide abasis for our audit opinion. <br />Responsibilities of Management for the Financial Statement <br />Management is responsible for the preparation and fair presentation of this financial statement in <br />aoonnjonue with accounting principles generally accepted in the United 8totaa of America; and for the <br />design, imp|emenbtion, and maintenance of internal control relevant to the preparation and fair <br />presentation of the financial statement that in hom from meboha| misstatement, whether due to fraud or <br />error. <br />Auditor's Responsibilities for the Audit wfthe Financial Statement <br />Our objectives are to obtain reasonable assurance about whether the financial statement asowhole is free <br />fnomnnateho|minutatamord.whatherduabufraudorenor,ondboioauoonmuddo/wrepodthaiinc|udmnour <br />opinion. Reasonable assurance iaohigh |eve nfassurance but ienot absolute assurance and therefore io <br />not o guarantee that on audit conducted in accordance with GAAG will okwoyo detect s mob»ho| <br />misstatement when itexists. The risk of not detecting a material misstatement resulting from fraud is higher <br />than for one resulting from ernor, as fraud may involve ooUueion, forgery, intentional omineiona, <br />misrepresentations, or the override of internal control. Misstatements are considered material if there is a <br />substantial likelihood that, individually or in the oggrogate, they would influence the judgment made by a <br />reasonable user based onthe financial statement. <br />a <br />