Opening of Bids - High Street Sidewalk Improvements Proj No. 123-012 - Premium Concrete Srvs.

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DORNE ... :. C P A S R 0 U P I_ L P INDEPENDENT ACCOUNTANT'S REVIEW REPORT To Management PREMIUM CONCRETE SERVICES, INC. Elkhart, Indiana We have reviewed the accompanying financial statements of PREMIUM CONCRETE SERVICES, INC. (an S corporation), which comprise the balance sheet as of December 31, 2022, and the related statements of income and retained earnings and cash flows for the year then ended, and the related notes to the 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. Accountants' 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 AICPA. 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 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 PREMIUM CONCRETE SERVICES, INC. and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our review. Accountants' Conclusion Based on our review, 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. Report on 2021 Financial Statements The financial statements of PREMIUM CONCRETE SERVICES, INC. as of December 31, 2021, were reviewed by another accountant whose report dated February 24, 2022, stated that based on his procedures, he is not aware of any material modifications that should be made to the financial statements in order for them to be in accordance with accounting principles generally accepted in the United States of America. Cornerstone CPA Group LLP 2 37.G0 Windsor Court ro E:II<hart, IN 46514 n Phone 574-?62-8856 or 574-296-J36Q