Seattle Port Commission:  
Audit Committee Meeting 
Tuesday, October 1, 2013 
9:00 a.m. – 11:00 a.m.  
Port of Seattle Headquarters, Pier 69, Commission Chambers 

Attendees:  
Commissioner Bill Bryant 
Commissioner Courtney Gregoire 
Committee Public Member Christina Gehrke 
CEO Tay Yoshitani 
Staff: 
Tom Barnard, Policy Analyst, Port of Seattle Commission 
Katie Blair, Commission Records Specialist 

Presenters: (in order of appearance) 
Laurie Tish, Moss Adams, LLC 
Jim Griggs, SAO Audit Manager 
Matt Rose, Assistant Audit Manager 
Joyce Kirangi, Internal Audit Director 
Ben Wolfgram, Internal Audit Staff 
Tyler Winchell, Internal Audit Staff 
Brian Nancekivel, Internal Audit Staff 
Ruth Riddle, Audit Staff 
Agenda 
Category Item Presenter 
Minutes 

Approval of Audit Committee Minutes for  
June 11, 2013 

External Audits 2013 Audit Engagement Service Plan Laurie Tish, Moss Adams, LLC 
State Audit Office Entrance Conference for 2012 
Calendar Year 
Jim Griggs, SAO Audit Manager 
Matt Rose, Assistant Audit Manager 
Lease and 
Concession Audits * 
Host International  
Seattle Restaurant Associates ** 

Joyce Kirangi, Internal Audit Director  
Ben Wolfgram, Internal Audit Staff 
Tyler Winchell, Internal Audit Staff 
Dilettante Chocolates, Inc. 
Massage Bar, Inc. 

Operational Audits Central Processing 
System 
None  
Comprehensive 
Operational Audit 
None  
Limited Operational 
Audit 
Federal Inspection 
Services (FIS) Revenue 
Brian Nancekivell, Internal Audit Staff 
Small Federal Grants 
Administration 
Ruth Riddle, Audit Staff 
3rd Party Audit None  
Additional Audits None  
Updates Follow up to Limited Operational Audit  
of Port Fleet Operations 
Tyler Winchell, Audit Staff 
Audit Work Plan None  
New Business None  
*Lease and Concession items are reviewed when there are findings, or by Committee request.  Host and SRA have findings, 
Dilettante Chocolates and Massage Bar are both clean 
**Both Host and SRA presented simultaneously by Internal Audit, as findings are common to both audits