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 January 1, 2019 through December 31, 2019 
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. 
We will share the specific areas we plan to evaluate after we complete our planning procedures.
Engagement Letter 
We will provide 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 of the Port was performed by Moss Adams. 
In accordance with professional standards, we will consider 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, while single audits determine
compliance with specific federal grant requirements. In contrast, accountability audits determine compliance with
laws, regulations and the government's policies in areas selected for testing, as well as determine if public assets
are safeguarded against loss or misuse. 
The accountability audit may examine 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 results of the audit, such as
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, misappropriation, or abuse that are less
significant than a finding, but still important enough to be formally communicated to the governing body.
Management letters are referenced, but not included, in the audit report. 
Exit Items 
Exit items address control deficiencies, non-compliance with laws or regulations, or errors 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 $113,000 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
www.sao.wa.gov/report-a-concern/how-to-report-a-concern/fraud-program/.





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 www.sao.wa.gov/about-sao/who-audits-the-auditor/. 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. 
Emerging Issues 
Some of the emerging issues affecting local governments are the following: 
Covid-19 Guidance Toolkit 
July 2020 Audit Connection Newsletter 
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. 
The Center for Government Innovation 
The Center for Government Innovation of the Office of the Washington State Auditor is designed to offer services
specifically to help you help the residents you serve at no additional cost to your government. What does this
mean? We provide expert advice in areas like Lean, peer-to-peer networking and culture-building to help local
governments find ways to be more efficient, effective and transparent. The Center can help you by providing
assistance in financial management, cybersecurity and more. Check out our best practices and other resources
that help local governments act on accounting standard changes, comply with regulations, and respond to
recommendations in your audit. The Center understands that time is your most precious commodity as a public
servant, and we are here to help you do more with the limited hours you have. If you are interested in learning
how we can help you maximize your effect in government, call us at (564) 999-0818 or email us at
Center@sao.wa.gov. 
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 AccountingCommittee. Phone: (564) 999-0807 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: (564) 999-0794 or
Mark.Rapozo@sao.wa.gov 
Joe Simmons, CPA, Program 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  and  is  currently  the  CPA  audit  Program  Manager.  Phone:  (206)  263-2838  or
simmonsj@sao.wa.gov 
Madeleine "Maddie" Frost-Shaffer,Assistant Audit Manager  Maddie has been with the State Auditor's
Office since 2013 and became an Assistant Audit Manager on Team Central King County in December 2017. In
her current role, she assists with the management of the Central King County audit team and supervises the
financial, single and accountability work at local governments. She has previously served as the audit lead for
numerous audits of entities with expenditures ranging from roughly $73 thousand to $535 million. Phone: (206)
263-2838 or Madeleine.Frost-Shaffer@sao.wa.gov 
Angela Funamori, Audit Lead  Angela has been with the State Auditor's Office since 2017. Angela has a
Bachelor's degree in Accounting from Central Washington University. In her role as an Assistant State Auditor,
she has worked on the financial statement, federal grant compliance, and accountability audits. Phone: (206) 263-
2858 or Angela.Funamori@sao.wa.gov 
Ava Taylor, Assistant State Auditor  Ava has been with the State Auditor's Office since 2019. Ava graduated
from the University of Washington with a Master of Professional Accountancy. In her role as an Assistant State
Auditor, Ava has worked on financial statement, single audits, and accountability audits. 
Sonia Khokhar, Assistant State Auditor  Sonia has been with the State Auditor's Office since 2020. Sonia
graduated from Eastern Washington University with a degree in Accounting and Finance. In her role as an
Assistant State Auditor, Sonia has reviewed controls and compliance with federal requirements.