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A� WISS INDEPENDENT AUDITORS' REPORT Stockholder of Ferreira Construction Company, Inc., and Subsidiary Branchburg, New Jersey We have audited the accompanying consolidated financial statements of Ferreira Construction Company, Inc., and Subsidiary (the "Company") which comprise the consolidated balance sheet as of December 31, 2020 and the related consolidated statement of income, changes in equity and cash flows for the year then ended and the related notes to the consolidated financial statements. Management's Responsibility for the Consolidated Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the consolidated 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 consolidated financial statements 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 consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. WISS & COMPANY, LLP 14 Penn Plaza, Suite 1010 100 Campus Drive, Suite 400 5 Bartles Corner Road New York, NY 10122 Florham Park, NJ 07932 Flemington, NJ 08822 212.594.8155 973.994.9400 908.782,7300