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14 Doral Office: 1985 NW 88th Court, Suite 101, Doral, FL 33172 · Phone: 305-593-2644 · Fax: 305-593-0390 Miami-Lakes Office: 6625 Miami Lakes Drive, Suite 418, Miami Lakes, FL 33014 · Phone: 305-779-8581 ______________________________________ www.rtc-cpa.com _____________________________________ Member of the American Institute of Certified Public Accountants · Member of the Florida Institute of Certified Public Accountants INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS To the Board of Directors Calvin, Giordano & Associates, Inc. Fort Lauderdale, Florida We have audited, 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, the statement of direct labor, fringe benefits, and general overhead of Calvin, Giordano & Associates, Inc. (the Company) for the year ended December 31, 2017, and the related notes (the financial statement), and have issued our report thereon dated April 19, 2018. Internal Control Over Financial Reporting In planning and performing our audit of the financial statement, we considered Calvin, Giordano & Associates, Inc.’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statement, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Company’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 81