Audit Reports

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November 3, 2010

Quality Control Review of the Saint Lawrence Seaway Development Corporation's Audited Financial Statements for Fiscal Years 2010 and 2009

Project ID:

QC2011008

On November 3, we issued a quality control report of the audit of the Saint Lawrence Seaway Development Corporation's fiscal years 2010 and 2009 financial statements. Chiampou Travis Besaw & Kershner LLP, 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 the Chiampou Travis Besaw & Kershner report beginning on page 28.