Accountability Audit 
Exit Conference 
Presented to Port of Seattle 
Audit Committee 
February 12, 2019 

O f f i c e  o f  t h e  W a s h i n g t o n  S t a t e  A u d i t o r                                                                                       1

Executive Summary 
Audit Scope 
Accountability audit for 2017 (see draft report). 
Audit Results in Brief 
In most areas we audited, the Port operations complied with 
applicable requirements and provided adequate safeguarding 
of public resources. 
The Port also complied with state laws and regulations and its 
own policies and procedures in most areas we examined. 
However, we noted certain matters we communicated to Port 
management in a letter, relating to compensation increases. 
Washington State Auditor's Office                                                   2

Accountability Areas Examined 

Compensation increases for non-represented employees 
Reviewed controls over the job evaluation process 
Compliance with the Commission approved Salary and Benefits
Resolution 
Audit results: management letter and exit recommendations 




Washington State Auditor's Office                                                   3

Accountability Areas Examined 

Salmon Bay Marina 
Reviewed internal controls and selected revenue transactions to
ensure fees were calculated in compliance with established tariffs
and revenue was receipted, recorded, deposited, and timely. 
Audit results: no issues 

Audit highlight: we appreciate the Salmon Bay Marina's commitment to
safeguarding of public funds and developing control systems that ensure
compliance with laws and regulations.

Washington State Auditor's Office                                                   4

Accountability Areas Examined 
Rooftop Plaza 
Reviewed controls over charges and billing. 

Audit results: no issues 

Assets Susceptible to Loss and Theft 
Reviewed controls over the safeguarding, tracking, and monitoring. 

Performed physical inventory of selected assets. 

Audit results: exit recommendation 


Washington State Auditor's Office                                                   5

Concluding Remarks 
Audit cost 
Total estimated cost: $98,100 
Next scheduled audit  September 2019 
Accountability for Public Resources 
Review of CPA work papers 
Report publication 

Audit highlight: we appreciate the collaboration and assistance from
our Audit Liaison. She helped ensure a smooth audit process from
start to finish. 
Washington State Auditor's Office                                                   6