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G bakertitty <br />I ndependent Auditors' Report <br />To the Members and Board of Directors of <br />Visu-Sewer Group Holdings, LLC <br />Opinion <br />We have audited the consolidated financialstatements of Visu-Sewer Group Holdings, LLC (the Company), <br />which comprise the consolidated balance sheet as of December 31,2023, and the related consolidated <br />statements of operations, members' equity and cash flows for the year ended December 31 ,2023 and the <br />related notes to the consolidated financial statements. <br />ln our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the <br />financial position of the Company as of December 31,2023 and the results of its operations and its cash flows <br />for the year ended December 31,2023 in accordance with accounting principles generally accepted in the <br />United States of America (GAAP). <br />Basis for Opinion <br />We conducted our audit in accordance with auditing standards generally accepted in the United States of <br />America (GAAS). Our responsibilities under those standards are further described in the Auditors' <br />Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are required to <br />be independent of the Company and to meet our other ethical responsibilities, in accordance with the relevant <br />ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and <br />appropriate to provide a basis for our audit opinion. <br />Responsibilities of Management for the Consolidated Financial Statements <br />Management is responsible for the preparation and fair presentation of the consolidated financial statements in <br />accordance with GAAP, and for the design, implementation and maintenance of internal control relevant to the <br />preparation and fair presentation of consolidated financial statements that are free from material misstatement, <br />whether due to fraud or error. <br />ln preparing the consolidated financial statements, management is required to evaluate whether there are <br />conditions or events, considered in the aggregate, that raise substantial doubt about the Company's ability to <br />continue as a going concern within one year after the date that the financial statements are available to be <br />issued. <br />Auditors' Responsibilities for the Audit of the Gonsolidated Financial Statements <br />Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a <br />whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that <br />includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and <br />therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material <br />misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher <br />than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, <br />misrepresentations or the override of internal control. Misstatements are considered material if there is a <br />substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a <br />reasonable user based on the consolidated financial statements. <br />Baker Tilly US, LLP, trading as Baker Tilly, is a member of the global network of Baker Tilly lnternational Ltd., the members of which <br />are separate and independent legal entities. @ 2020-2022 Baker Tilly US, LLP <br />1