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RFQ No. 19-11-01 Professional Engineering and Architectural Services for Pedestrian Bridge with Park Elements Across A1A at 174th St. - CCNA. City of Sunny Isles Beach |19 MACCONEL & DODD Certified Public Accounting Firm 6235 66th St. North Pinellas Park, FL 33781 (941) 322-0033 macdod@cpa.com Brandi Adams CPA Independent Auditor’s Report Board of Directors and Stockholders Finley Engineering Group, Inc. Tallahassee, FL Report on the Statement We have audited the accompanying Statement of Direct Labor, Fringe Benefits & General Overhead of Finley Engineering Group, Inc. (the Company) for the year ended December 31, 2018 and the related notes to the statement. Management’s Responsibility for the Statement Management is responsible for the preparation and fair presentation of this statement in accordance with accounting practices prescribed by Part 31 of the Federal Acquisition Regulations and certain other Federal regulations as discussed in Note 2 and is not intended to be a presentation in conformity with generally accepted accounting principles. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the schedule that is free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on this statement based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the statement is free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Statement of Direct Labor, Fringe Benefits and General Overhead. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstate ment of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the statement. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. FINANCIAL STABILITY: 3 YEARS OF AUDITS QUALIFICATION INFORMATION & ASSIGNED PERSONNEL E