Independent Auditor’s Report on the Great Lakes St. Lawrence Seaway Development Corporation’s Financial Statements for Fiscal Years 2022 and 2021

What We Looked AtIn accordance with the Government Corporation Control Act of 1945, we audited the financial statements of the Great Lakes St. Lawrence Seaway Development Corporation (GLS), a U.S. Government Corporation, as of and for the fiscal years ended September 30, 2022, and September 30, 2021. What We FoundIn our opinion, GLS’s financial statements present fairly, in all material respects, the Agency’s financial position as of September 30, 2022, and September 30, 2021, and its operations and changes in cumulative results of operations, cash flows, budgetary resources and actual expenses, and changes in equity of the U.S. Government for the years then ended, in accordance with U.S. generally accepted accounting principles. We found no material weaknesses in internal control over financial reporting based on the limited procedures we performed. We also found no reportable noncompliance for fiscal year 2022, with provisions of the applicable laws, regulations, and contracts we tested. RecommendationsWe are making no recommendations.