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Berkowitz & Huff, PA <br /> Certified Public Accountants <br /> INDEPENDENT AUDITOR'S REPORT <br /> To the Board of Directors of <br /> Mancil's Tractor Service, Inc. <br /> Stuart,Florida <br /> Report on the Financial Statements <br /> We have audited the accompanying financial statements of Mancil's Tractor Service, Inc. (an "S" <br /> Corporation), which comprise the balance sheet as of December 31, 2013, and the related statements of <br /> income and retained earnings and cash flows for the year then ended, and the related notes to the <br /> financial statements. <br /> Management's Responsibility for the Financial Statements <br /> Management is responsible for the preparation and fair presentation of these financial statements in <br /> accordance with accounting principles generally accepted in the United States of America; this includes <br /> the design, implementation, and maintenance of internal control relevant to the preparation and fair <br /> presentation of financial statements that are free from material misstatement, whether due to fraud or <br /> error. <br /> Auditor's Responsibility <br /> Our responsibility is to express an opinion on these financial statements based on our audit. We <br /> conducted our audit in accordance with auditing standards generally accepted in the United States of <br /> America. Those standards require that we plan and perform the audit to obtain reasonable assurance <br /> about whether the financial statements are free of material misstatement. <br /> An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in <br /> the financial statements. The procedures selected depend on the auditor's judgment, including the <br /> assessment of the risks of material misstatement of the financial statements, whether due to fraud or <br /> error. In making those risk assessments,,the auditor considers internal control relevant to the entity's <br /> preparation and fair presentation of the financial statements in order to design.audit procedures that are <br /> appropriate in the circumstances,but not for the purpose of expressing an opinion on the effectiveness of <br /> the entity's internal control. Accordingly, we express no such opinion. An audit also includes <br /> evaluating the appropriateness of accounting policies used and the reasonableness of significant <br /> accounting estimates made by management, .as well as evaluating the overall presentation of the <br /> financial statements. <br /> 616 S.E. Dixie Highway 0 Stuart, FL 3499410 772-283-7404• Fax'772-463-8467 <br />