Audit Reports

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November 9, 2007

Quality Control Review of the Saint Lawrence Seaway Development Corporation's FY07 and FY06 Financial Statements

Project ID:

QC2008007

On November 9, we issued a quality control report of the audit of the Saint Lawrence Seaway Development Corporation's fiscal years 2007 and 2006 financial statements. Dembo, Jones, Healy, Pennington, & Marshall, P.C., under contract to the Seaway, issued a clean (unqualified) audit opinion and reported no internal control deficiencies. Complete Financial Statements are included in the Saint Lawrence Seaway Development Corporation's Annual Report which also contains a copy of Dembo, Jones, Healy, Pennington, & Marshall's report beginning on page 21.