Management Letter Report on the Great Lakes Saint Lawrence Seaway Development Corporation’s Audited Financial Statements for Fiscal Years 2021 and 2020

What We Looked AtIn accordance with the Government Corporation Control Act of 1945, we audited the financial statements of the Great Lakes Saint Lawrence Seaway Development Corporation (GLS), a U.S. Government corporation, as of and for the years ended September 30, 2021 and September 30, 2020. We are now issuing a management letter that discusses control matters that we were not required to include in our audit report. What We FoundWe found three internal control matters based on interim testing of GLS’s Operating Expenses, Minority Bank Certificates of Deposits, and Inventory. RecommendationsWe made seven recommendations. GLS concurred with all seven recommendations.