HA Item 3 - Purchase Order to Insight Public Sector, Inc. for MRI / HAPPY Software PHA Pro Housing Authority Management Software (Specification No. 26-016)

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Insight RFP Response Cobb County, Georgia insight., Technology •• Solutions Related Services REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Stockholders and Board of Directors Insight Enterprises,Inca Opinion on the Consolidated Financial Statements We have audited the accompanying consolidated balance sheets of Insight Enterprises, Inc. and subsidiaries(the Company)as of December 31, 2021 and 2020,the related consolidated statements of operations,comprehensive income, stockholders'equity, and cash flows for each of the years in the three_year period ended December 31,2021, and the related notes(collectively, the consolidated financial statements)_In our opinion,the consolidated financial statements Present fairly, in all material respects, the financial position of the Company as of December 31, 2021 and 2020,and the results of its operations and its cash Flows for each of the years in the three-year period ended December 31,2021, in conformity with U.S. generally accepted accounting principles. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board(United States)(PCAOB),the Company's internal control over financial reporting as of December 31,2021,based on criteria established in Internal Control -Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commi5sron,and our report dated February 18, 2022 Expressed an unqualified opinion on the effectiveness of the Company's internal control over financial reporting. Dams for Opinion These consolidated financial statements are the responsibility of the Company's management.Our responsibility is to express an opinion on these consolidated financial statements based on our audits.We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S.federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCA0B. We conducted our audits in accordance with the standards of the PCA0B.Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement,whether due to error orfraud.Ouraudits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated tnancial statements. our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion. Critical Audit Matter The critical audit matter communicated below is a matter arising from the current period audit of the consolidated financial statements that was communicated or required to be communicated to the audit committee and that. (1) relates to accounts cr dl5closure5 that are material to the consolidated financial statements and (2) involved our especially challenging, subjective, or complex judgment.The communication of a critical audit matter does not alter in any way our opinion on the consolidated financial statements,taken as a whole, and we are not, by communicatinq the critical audit matter below, providing a separate opinion an the critical audit matter or on the accounts or disclosures to which it relates. Fvafuation of revenue recognition As discussed in Note i to the consolidated financial statements,the Company recognizes revenue when it satisfies a performance obligation by transferring control of a product or service or by arranging for the sales of a vendor's product or serviceto a client. The Company measures 48 10/13/2022 Request for Proposal Response#23-6692 Page 28