Quality Control Review on the Independent Auditor's Report on the Great Lakes St. Lawrence Seaway Development Corporation's Audited Financial Statements for Fiscal Years 2023 and 2022

What We Looked At We contracted with the independent public accounting firm Allmond & Company LLC (Allmond) to audit the Great Lakes St. Lawrence Seaway Development Corporation’s (GLS) financial statements as of and for the fiscal year ended September 30, 2023; provide an opinion on those financial statements, report on internal control over financial reporting, and report on compliance with laws and other matters. The contract required Allmond to perform the audit in accordance with U.S. generally accepted Government auditing standards, Office of Management and Budget audit guidance, and the Government Accountability Office’s and Council of the Inspectors General on Integrity and Efficiency’s Financial Audit Manual. We performed a quality control review of Allmond’s report dated November 6, 2023, and related documentation, and inquired of its representatives.   What We Found Our quality control review 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 report with which GLS concurred. We agree with Allmond’s recommendations and are making no additional recommendations.