KPFF INC 12/16/2014 - Laserfiche WebLink

10900 NE 4th Street Suite 1700 CLARK NUBER Bellevue WA 98004 clarknuber.com Independent Auditors'Report To the Board of Directors KPFF,Inc. and Subsidiary Seattle, Washington Certified Public REPORT ON FINANCIAL STATEMENT Accountants and Consultants We have audited the accompanying Consolidated Statement of Direct Labor, Fringe Benefits and General Overhead (hereafter referred to as the indirect cost rate schedule or the Schedule) of KPFF, Inc. and Subsidiary (collectively, the Company) for the year ended April 30, 2013, and the related notes to the financial statement. Management's Responsibility for the Financial Statement Management is responsible for the preparation and fair presentation of the Schedule in accordance with accounting practices prescribed by Part 31 of the Federal Acquisition Regulations (FAR) and certain other Federal and State regulations; this includes 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. Auditors'Responsibility Our responsibility is to express an opinion on the Schedule 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 Schedule is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the Schedule. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the Schedule, 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 Schedule 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 Schedule. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.