Opening of Bids - South Well Field-Water Main Extension Proj No. 117-059B - HRP Construction

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crowmup Independent Member Crowe Global INDEPENDENT AUDITOR'S REPORT Board of Directors and Shareholder HRP Construction Inc. South Bend, Indiana Opinion We have audited the balance sheet ofHRPConstruction Inc. as of December 3i.2022.and the related notes hothe financial statement. In our opinion, the accompanying financial statement presents fairly, in all material respects, the financial position ofHRP Construction Inc. as of December 31. 2022. in accordance with accounting principles generally accepted inthe United States ofAmerica. Basis for Opinion We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GA\S). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statement 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 tmour audit. VVebelieve that the audit evidence wohave obtained io sufficient and appropriate toprovide obasis for our audit opinion. Responsibilities mfManagement for the Financial Statement K8onoQennent is responsible for the preparation and hair presentation of this hnonuio| statement in accordance with accounting principles generally accepted in the United States of America; and for the daaign, impiemanbdinn, and maintenance of internal control relevant to the preparation and fair presentation of the financial statement that is free from moheho| misstatement, whether due to fraud or ennc Auditor's Responsibilities for the Audit ofthe 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 auditors 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 GAA8 will always detect o material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from erpor, as fraud may involve ooUuaion, forgery, intentional omimaiona, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregedo, they would influence the judgment made by a reasonable user based onthe financial statement. (Continued)