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_-.n I I I I I I I I I I I I I I I I I I I ClEMENTJ.JOHNS,CPA Certified Public Accountant Report on Compliance and on Internal Accounting Control over Financial Reporting Based on an Audit of Financial Statements Performed In Accordance with Government Auditing Standards The Board of Directors Pistorino & AIam Consulting Engineers, Inc. We have audited the statement of direct labor, fringe benefits and general overhead ofPistorino & Alam Consulting Engineers, Inc. (the Company) for the year ended December 31, 2004 and have issued our report thereon dated May 26, 2005. 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. Compliance As part of obtaining reasonable assurance about whether the Company's financial statement is free of material misstatement, we performed tests of the company's compliance with, Subparts 9900 and Part 3 I of the Federal Acquisition Regulations (FAR); Section 112.061 of the Florida Statutes and Florida Department of Management Services Rille 60L-9, noncompliance with which could, have a material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Internal Control Over Financial Reporting In planning and performing our audit of the statement of direct labor, fringe benefits and general overhead of Pistorino & Alam Consulting Engineers, Inc. for the year ended December 31,2004, we considered its internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the aforementioned statement and not to provide assurance on the internal control over financial reporting. Our consideration over internal control over financial reporting would not necessary disclose all , matters in the internal control over financial reporting that might be material weaknesses. A material wealmess is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatement in amounts that would be material in relation to the statements being audited may occur and not be detected within a timely period by,employees in the nonnal course of performing their assigned functions. We noted no matters involving the'internal control over financial reporting and its operation that we consider to be material weaknesses. This report is intended solely for the use and information of the Board of Directors ofPistorino & Alam Consulting Engineers, Inc. and the State of Florida Department ofTr:msportation and should not be used for "?;;E;ifiL r//I May 26, 2005 93DN.W. 186TH Avenue. Pembmke Pines, Florida~3029 Telephone (954) 701-7589 Fax (954) 433-2431 .... . \