State Auditor's Office
Entrance Conference: Port of Seattle The Office of the Washington State Auditor's vision is increased trust in government. Our mission is to provide citizens with independent and transparent examinations of how state and local governments use public funds, and develop strategies that make government more efficient and effective. The purpose of this meeting is to share our planned audit scope so that we are focused on the areas of highest risk. We value and appreciate your input. Audit Scope Based on our planning, we will perform the following audit: Accountability audit for 01/01/2017 through 12/31/2017 We will examine the management, use and safeguarding of public resources to ensure there is protection from misuse and misappropriation. In addition, we will evaluate whether there is reasonable assurance for adherence to applicable state laws, regulations and policies and procedures. Engagement Letter We have provided an engagement letter that confirms both management and auditor responsibilities, and other engagement terms and limitations. Additionally the letter identifies the cost of the audit, estimated timeline for completion and expected communications. Work of Other Auditors A financial statement and single audit was performed by Moss Adams of the Port's financial statements, federal Transportation Security Administration Other Transaction Agreement Surveillance Systems, and federal Transportation Security Administration Memorandum of Agreement Checked Baggage Facilities Funding; Transportation Security Administration Other Transaction Agreement Checked Baggage Recapitalization Screening Construction Services Project. In accordance with professional standards, we considered the audit report and audit work performed by the other auditors in the planning of our audit. This includes communicating with the other auditors, evaluating the quality and results of the other auditor's work, and identifying areas that could affect our audit, including those in which we could leverage the work already performed. Accountability audits differ in scope from financial statement and single audits. Financial statement audits determine if amounts reported in the financial statements are fairly stated and materially accurate, while single audits determine compliance with specific federal grant requirements. In contrast, accountability audits determine compliance with laws, regulations and the entity's own policies and procedures in areas selected for testing, as well as determine if public assets are safeguarded against misuse or abuse. The accountability audit may include some of the same areas covered in the financial statement and single audit. However, due to the objective for accountability audits, the audit will approach and test these differently and not duplicate work already performed. Levels of Reporting Findings Findings formally address issues in an audit report. Findings report significant deficiencies and material weaknesses in internal controls; misappropriation; and material abuse or non-compliance with laws, regulations or policies. You will be given the opportunity to respond to a finding and this response will be published in the audit report. Management Letters Management letters communicate control deficiencies, non-compliance or abuse with a less-than-material effect on the financial statements or other issues with significance to the audit objectives. Management letters are referenced, but not included, in the audit report. Exit Items Exit items address control deficiencies or non-compliance with laws or regulations that have an insignificant effect on the audit objectives. These issues are informally communicated to management. Important Information Confidential Information Our Office is committed to protecting your confidential or sensitive information. Please notify us when you give us any documents, records, files, or data containing information that is covered by confidentiality or privacy laws. Audit Costs The cost of the audit is estimated to be approximately $95,000, plus travel expenses. Expected Communications During the course of the audit, we will communicate with Debbi Browning, Assistant Director of General Accounting and Business Technology on the audit status, any significant changes in our planned audit scope or schedule and preliminary results or recommendations as they are developed. Please let us know if, during the audit, any events or concerns come to your attention of which we should be aware. We will expect Debbi to keep us informed of any such matters. Audit Dispute Process Please contact the Audit Manager or Assistant Director to discuss any unresolved disagreements or concerns you have during the performance of our audit. At the conclusion of the audit, we will summarize the results at the exit conference. We will also discuss any significant difficulties or disagreements encountered during the audit and their resolution. Loss Reporting State agencies and local governments are required to immediately notify our Office in the event of a known or suspected loss of public resources or other illegal activity. These notifications can be made on our website at http://portal.sao.wa.gov/saoportal/public.aspx/LossReport. Peer Reviews of the Washington State Auditor's Office To ensure that our audits satisfy Government Auditing Standards, our Office receives external peer reviews every three years by the National State Auditors Association (NSAA). The most recent peer review results are available online at http://www.sao.wa.gov/about/Pages/PeerReviews.aspx. Our Office received a "pass" rating, which is the highest level of assurance that an external review team can give on a system of audit quality control. Working Together to Improve Government Audit Survey When your report is released, you will receive an audit survey from us. We value your opinions on our audit services and hope you provide us feedback. Local Government Support Team This team provides support services to local governments through technical assistance, comparative statistics, training, and tools to help prevent and detect a loss of public funds. Our website and client portal offers many resources, including a client Help Desk that answers auditing and accounting questions. Additionally this team assists with the online filing of your financial statements. Performance Center The Performance Center is a resource for local governments that need to solve problems, reduce costs, and improve the value of their services to citizens. The Center offers training and tools to help local governments improve performance and effectiveness. Audit Team Qualifications Kelly Collins, CPA, Director of Local Audit Kelly has been with the Washington State Auditor's Office since 1992. In her role, she oversees the audit teams which perform the audits for over 2,200 local governments. She serves on the Washington Finance Officers Association Board and is a member of the Washington Society of Certified Public Accountants' Government Auditing and Accounting Committee. Phone: (360) 902-0091 or Kelly.Collins@sao.wa.gov Mark Rapozo, CPA, Assistant Director of Local Audit Mark has been with the Washington State Auditor's Office since 1983. In his role as Assistant Director he assists with the statewide oversight and management of all the audits for local government. He also served as the chairman of the Local Records Committee of the Washington State Archives for 10 years. Phone: (360) 902-0471 or Mark.Rapozo@sao.wa.gov Joe Simmons, CPA, Audit Manager Joe has been with the State Auditor's Office since 1987 and became Audit Manager of Team Central King County in November of 2015. In his prior role as Assistant Audit Manager on two different teams, he worked on audits of state and local governments throughout Pierce, Kitsap, Mason, Clallam, and Jefferson counties. He has also provided support as one of our Office's county and city subject matter specialists. Phone: (206) 615-0557 or Joseph.Simmons@sao.wa.gov Elizabeth Pyatt, Assistant Audit Manager Elizabeth has been with the State Auditor's Office since 2013. During her time with the Office, she has conducted financial statement, federal grant compliance and accountability audits for state and local governments throughout the Seattle area. Phone: (206) 615-0555 or Elizabeth.Pyatt@sao.wa.gov Sandy Nguyen, Audit Lead Sandy graduated from the University of Washington with a Bachelor of Arts degree in Economics and has been with the State Auditor's Office since 2016. In her role as Assistant State Auditor, Sandy has worked on the financial statement, federal grant, and accountability audits for the City of Seattle and accountability audits for the Port of Seattle. Phone: (206) 615-0555 or Sandy.Nguyen@sao.wa.gov Angela Funamori, Assistant State Auditor Angela graduated from Central Washington University with a Bachelor's degree in Accounting and has been with the State Auditor's Office since 2017. In her role as Assistant State Audit, she has worked on the financial statement, federal grant compliance, and accountability audits for King County. Phone: (206) 263-2858 or Angela.Funamori@sao.wa.gov Jonathan "Jonny" Smith, Assistant State Auditor Jonathan graduated from Washington State University with a degree in Economics and joined the State Auditor's Office in 2016. In his role as Assistant State Auditor, Jonathan has worked on the financial statement, federal grant, and accountability audits for King County. Phone: (206) 263-2674 or Jonathan.Smith@sao.wa.gov
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