Financial Audit:

Saint Lawrence Seaway Development Corporation's 1988 Financial Statements

AFMD-89-101: Published: Sep 29, 1989. Publicly Released: Sep 29, 1989.

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GAO reviewed the Saint Lawrence Seaway Development Corporation's financial statements and its financial position as of December 31, 1988, and the results of its operations and cash flows for the year then ended.

GAO found that the Corporation's financial statements presented fairly, in all material respects, its financial position as of December 31, 1988, and the results of its operations and cash flows for the year then ended, in conformity with generally accepted accounting principles. GAO noted that the Water Resources Development Act of 1986 required the Corporation to remit the U.S. share of revenues derived from seaway toll collection to the Harbor Maintenance Trust Fund.

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