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Audit Reports

Date

Quality Control Review of the Management Letter for the Great Lakes St. Lawrence Seaway Development Corporation’s Audited Financial Statements for Fiscal Year 2023

Requested By
Required by the Government Corporation Control Act of 1945 and the Chief Financial Officers Act of 1990
Project ID
QC2024014
File Attachment

What We Looked At 
This report presents the results of our quality control review of Allmond & Company LLC’s (Allmond) management letter for its audit, conducted under contract with us, of the Great Lakes St. Lawrence Seaway Development Corporation’s (GLS) financial statements for fiscal year 2023. The management letter discusses two internal control matters that Allmond was not required to include in its audit report. 

What We Found 
Our quality control review of the management letter disclosed no instances in which Allmond did not comply, in all material respects, with U.S. generally accepted Government auditing standards. 

Our Recommendations 
Allmond made two recommendations in its management letter. GLS concurred with both recommendations.