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Audit Initiated of Saint Lawrence Seaway Development Corporation Fiscal Years 2017 and 2016 Financial Statements

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Required by the Government Corporation Control Act of 1945
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Pursuant to the Government Corporation Control Act, as amended, we are initiating an audit of the Saint Lawrence Seaway Development Corporation’s (SLSDC) financial statements for fiscal years 2017 and 2016. The objective of this audit is to express an opinion as to whether SLSDC’s financial statements are fairly presented, in all material respects, in conformity with accounting principles generally accepted in the United States. We will conduct this work in accordance with generally accepted Government auditing standards and the Office of Management and Budget’s Bulletin 15-02, “Audit Requirements for Federal Financial Statements.”