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FR-TC-004 Revised: CC See 01

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REPORT FOR THE RESULTS OF THE AGREED-
Approved: GG 10/05/2021
UPON PROCEDURES

S&H Ingenieros' Compliance Program Report

We have performed the agreed-upon procedures listed below, which were agreed to by S&H Ingenieros
and the TIC Council, solely to review the Compliance Program in connection with its membership in the
TIC Council. S&H Engineers is responsible for implementing a compliance program that complies with TIC
Council guidelines. The adequacy of these procedures is the sole responsibility of the parties specified in
this report. Accordingly, we make no representation regarding the adequacy of the procedures described
below, whether for the purpose for which this report has been requested or for any other purpose.

Audit area Agreed procedures Factual Results and Conclusions

I)Understanding of 1.Obtain a list of new employees during 1.I obtained from management a
the compliance the 12 months to the end of the list of all new employees of the
code by each new financial year. For Members Member for the financial
employee. operating in multiple offices/locations, accounting period 01/01/2020
the sample should be selected from to 12/31/2020.
the offices/locations. Alternative: I obtained a list of
Alternative: when the member has ALL offices and 10 selected
more than 10 offices, the member offices from management. I
can provide a list of ALL offices. obtained a list of all new
The auditor then selects 10 offices. employees in the selected
For the office, the member provides offices for the financial
a list of new members in the audit accounting period 01/01/2020 to
period. If there is no new 12/31/2020.
membership, another office is 2.Not statistically selected [10]
selected. employees from the list.
2.Select a sample of 10 new 3.I confirmed that each employee
employees. selected in 2. had signed a
3.For each sample selected, obtain the statement that he or she had
signed statement that you have read read and understood the
and understood the Compliance Compliance Program and had
Program and signed it within 30 days signed within 30 days of joining.
of joining.
II) Attendance at 1.Obtain a list of all employees. 1.I obtained from management a
Compliance Explanation: This is a list of ALL list of all of the Member's
Program training employees, not just a list of those employees for the financial
courses by who attended the course. accounting period 01/01/2020
employees. 2.Select a sample of 10 employees who to 12/31/2020.
have attended the course in the 12- 2.Not statistically selected [10]
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REPORT FOR THE RESULTS OF THE AGREED-

Approved: GG 10/05/2021
UPON PROCEDURES

month period to the end of the employees from the list

financial year. covering different offices and
Alternative: For Members operating locations.
in multiple offices/locations, the 3.I confirmed that each employee
sample should be selected from the selected in 2. had attended the
offices/locations. following Compliance Program
3.For the selected sample, obtain training courses in the last 2
training records showing attendance years since the end of the
at the Compliance Program training financial year:
course. - Compliance Program.
Explanation: For any new employees - Complementary Procedures to
(if a sample was selected), it should the Compliance Program.
be noted that they may not yet be - Complementary Policies to the
trained depending on their entry Compliance Program.
date and training schedule/schedule.
All employees must receive training
in the Compliance Program at least
twice a year.
III) Employee helpline 1.Obtain the number or e-mail address  I confirmed with management
(or equivalent, e.g., of the employee helpline. the following Employee
Helpline details: +51 969614313,
designated email) 2.Call/email to confirm that the helpline
+51 925228738] or
for raising queries is operational. [rrhh@sh.com.pe,
and/or issues 3.Discuss with Management how mcoronado@sh.com.pe.
related to the queries and/or problems reported on 1.I contacted the helpline on
Compliance the Helpline are investigated/analyzed 05/21/2021 to confirm the
Program. and resolved. helpline in operation.
4.Obtain/inspect evidence showing that 2.I discussed with Management
queries and/or problems are being the inquiries and/or issues
handled as explained in the step. reported on the Helpline that are
Explanation: Need to obtain/inspect being investigated/investigated
actual evidence showing the and resolved by [Compliance
operation, not just the template. Officer/Head of HR] and tracked
using the FR-TC-001 Inquiries
and Complaints Report.
3.I inspected the FR-TC-001
Inquiries and Complaints Report
and confirm that the status of
inquiries/problems is tracked
and inquiries/problems are
 FR-TC-004 Revised: CC See 01

REPORT FOR THE RESULTS OF THE AGREED-

Approved: GG 10/05/2021
UPON PROCEDURES

resolved.
IV)Review and take 1.Obtain the Third Party Helpline 1.I confirmed with management
action on number or e-mail address. the following Third Party
stakeholder 2.Call/email to confirm that the helpline Helpline details: +51 969614313,
inquiries, is operational. +51 925228738] or
complaints and 3.Discuss with Management how [rrhh@sh.com.pe,
comments. queries and/or problems reported on mcoronado@sh.com.pe.
the Helpline are investigated/analyzed 2.I contacted the third party
and resolved. helpline on 05/21/2021 to
4.Obtain/inspect evidence to show that confirm the helpline in operation.
queries and/or problems are being 4.I discussed with Management
handled as explained in the step the inquiries and/or issues
Explanation: Need to obtain/inspect reported on the Helpline that are
actual evidence showing the being investigated/investigated
operation, not just the template. and resolved by [Compliance
- Explanation: If the mechanism for Officer/Head of HR] and tracked
third parties to raise queries and/or using FR-TC-001 Inquiries and
problems is the same as that Complaints Report.
covered by employees as part of III. 5.I inspected the FR-TC-001
Inquiries and Complaints
Report. and confirm that the
status of inquiries/problems is
tracked and inquiries/problems
are resolved.
V) Understanding of 1.Obtain a list of new employees during 1.I obtained from management a
confidentiality the 12 months to the end of the list of all new employees of the
requirements for financial year. (same list as agreed- Member for the financial
each new upon procedures I). accounting period 01/01/2020 to
employee. For Members operating in multiple 12/31/2020.
offices/locations, the sample must be Alternative: I obtained a list of
selected from the offices/locations. ALL offices and 10 selected
Alternative: when the member has offices from management. I
more than 10 offices, the member obtained a list of all new
can provide a list of ALL offices. employees in the selected
The auditor then selects 10 offices. offices for the financial
For the office, the member provides accounting period 01/01/2020
a list of new members in the audit to 12/31/2020.
period. If there is no new addition, 2.Not statistically selected [10]
another office is selected. employees from the list.
 FR-TC-004 Revised: CC See 01

REPORT FOR THE RESULTS OF THE AGREED-

Approved: GG 10/05/2021
UPON PROCEDURES

2.Select a sample of 10 new employees 3.I confirmed that each employee

(same sample as agreed-upon selected in 2. had signed a
procedures I). confidentiality agreement within
3.For each sample selected, obtain the 30 days of joining.
signed confidentiality agreement (or
obtain the signed statement that you
have read and understand the
confidential business information
policy).
VI)Schedules 1. Get the year-end schedule prepared 1.I obtained the year-end
prepared for by the Administration for: schedule prepared by FR-ST-
political - Political contributions. 022 Charitable Giving Act for:
contributions; - Charitable contributions and - Political contributions
charitable sponsorships. - Charitable contributions and
contributions and - Expenses related to gifts, hospitality sponsorships.
sponsorships; and expenses. - Expenses related to gifts,
expenditures - Remuneration of intermediaries. hospitality and expenses.
relating to gifts, 2. Discuss with management how they - Remuneration of
hospitality and are comfortable each schedule is intermediaries.
expenses; and complete and accurate. 2. We talk to the Compliance
remuneration of 3.Obtain review and approval of the Officer and Head of HR so that
intermediaries. timelines by the Audit Committee they feel comfortable that each
and/or the Compliance Officer. (This program is complete and
may be part of the annual summary accurate.
report submission document 15). 3. I obtained the review and
approval of the schedule by the
Quality Committee confirming
that the transactions comply
with S&H Ingenieros' policies.
VII) Monitoring of the 1. Obtain evidence of the Senior 1. I obtained the annual statement
annual Manager's monitoring of compliance for the financial accounting
submission of with annual submissions. period dated 01/2020 to
compliance Explanation: It is the member's 12/31/2020.
statements by responsibility to define and identify 2. It was not required to obtain a
senior senior managers throughout the list of senior management.
management. organization. 3. Confirmed with the
2. If the mechanism is not in place, Management Representative's
make a finding and obtain a list of Appointment of Senior
senior managers. Management, S&H Ingenieros
 FR-TC-004 Revised: CC See 01

REPORT FOR THE RESULTS OF THE AGREED-

Approved: GG 10/05/2021
UPON PROCEDURES

Explanation: It is the member's has at least one senior manager

responsibility to define and identify identified for each "group
senior managers throughout the member" specified by S&H
organization. Ingenieros within the group
membership.
3. Confirm that the list of Senior 4. Not statistically selected 10
Managers for 1. or 2. has at least employees from the list.
one Senior Manager identified for 5. I confirmed each Senior
each 'Group Member' specified by Manager selected in 4. had
the Member within the Member's signed the annual
Group Membership (if applicable). management statement for the
financial accounting period
4. Select a sample of 10 employees
01/2020 to 31/12/2020.
from the list.
5. For selected samples, obtain the
signed annual management
statement.

Findings of Fact: Our findings with respect to the above procedures are as follows:
Audit Area:
I) Understanding of the compliance code for each new employee: Compliant.
II) Attendance at Compliance Program training courses by employees: Compliant.
III) Employee helpline (or equivalent, e.g., designated email) for raising inquiries and/or issues
related to the Compliance Program: Compliant.
IV) Review and take action on stakeholder inquiries, complaints and comments: Compliant.
V) Schedules prepared for political contributions; charitable contributions and sponsorships;
expenses related to gifts, hospitality and expenses; and compensation of intermediaries:
Complies.
VI) Schedules developed for political contributions; charitable contributions and sponsorships;
expenditures relating to gifts, hospitality and expenses; and remuneration of intermediaries:
Compliant.
VII)Monitoring of the annual submission of compliance statements by senior management:
Compliant.

The agreed-upon procedures we have performed do not constitute an audit or a review conducted in
accordance with International Standards on Auditing or International Standards on Assurance
Engagements and, accordingly, no assurance will be expressed regarding adherence to the TIC
Council's Code of Compliance. Had we performed additional procedures or conducted an audit or
review, other matters may have come to our attention that we would have reported to you.
 FR-TC-004 Revised: CC See 01

REPORT FOR THE RESULTS OF THE AGREED-

Approved: GG 10/05/2021
UPON PROCEDURES

This report is intended solely for the information and use of S&H Ingenieros and the chief executive
officer of the ICT Council, and is not intended to be and should not be used by anyone other than these
specified parties. This report relates only to the accounts and items specified above and does not
extend to the consolidated financial statements of S&H Ingenieros, taken as a whole.

Date: 24/05/2021