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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 cfDecember 31. 2022. and the related <br />notes bothe financial statement. <br />In our opinion, the accompanying financial statement presents bsidy, in all nnab*ha| reopeots, the financial <br />position ofHRP Construction Inc. as of December 31. 2022. in accordance with accounting principles <br />generally accepted inthe United States ofAmerica. <br />Basis for Opinion <br />We conducted our audit in accordance with auditing standards generally accepted in the United States of <br />America (G/V\8). 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 one required to be <br />independent ofHRPConstruction Inc. and tomeet our other ethical responsibilities, inaccordance with the <br />relevant ethical requirements relating toour audit. VVabelieve that the audit evidence vvehave obtained io <br />sufficient and appropriate boprovide ebasis 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 />0000ndonoa with accounting principles generally accepted in the United E8ah»s of America; and for the <br />deeign, inop|amenbtion, and maintenance of internal control relevant to the preparation and fair <br />presentation of the financial statement that is free from mobar{o| miostotement, whether due to fraud or <br />error. <br />Auditor's Responsibilities for the Audit mfthe 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 auditor's report that includes our <br />opinion. Reasonable assurance ieohigh | |ofeamunonmabutionotaboolubaammuranceondthenehoreis <br />not o guarantee that an audit conducted in accordance with GAA8 will always detect o mebarim| <br />misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher <br />than for one resulting from ernor, as fraud may involve coUumion, fo/gery, intentional omiooione, <br />misrepresentations, or the override of internal control. Misstatements are considered material if there is a <br />substantial likelihood that, individually or in the aQgnegede, they would influence the judgment mode by e <br />reasonable user based onthe financial statement. <br />(Continued) <br />1� <br />