SAO Audit
Presented to Port of Seattle Audit Committee Accountability Audit Exit Conference December 19, 2017 Washington State Auditor's Office SAO Audit Team 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. 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. 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. 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. Melia Lucero, CPA; Audit Lead Melia holds a Master of Accounting degree and has been with the State Auditor's Office since 2014. In her role as Assistant State Auditor, Melia has worked on two different teams covering state and local governments throughout King County, which include the larger audits of King County, the University of Washington, the Port of Seattle, and Harborview Medical Center. Washington State Auditor's Office 2 Accountability Audit Report Port of Seattle Accountability Report Audit Scope Determined if controls were in place to protect public resources and if the Port was in compliance with laws and regulations relating to financial matters for the period January 1, 2016 through December 31, 2016. Results in Brief "In the areas we audited, 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 the areas we examined." Washington State Auditor's Office 3 Accountability Audit Areas Self-insurance programs Reviewed controls over claims administration, contracts language, solvency requirements, and proper approvals from state Proper reporting to State (BARS schedule 21) Audit result: no issues Economic grant Reviewed the Economic Development Partnership program and programs the Cooperative Tourism program for allowability of activities. Reviewed the monitoring of subrecipients to ensure compliance with grant agreements Audit results: no issues Audit highlight: It was a pleasure working with Bill Ellis for the Economic Development Partnership program. Even though, he has only been with the Port for less than six months, he was very knowledgeable of the program and assisted us with any questions raised. Washington State Auditor's Office 4 Accountability Audit Areas State grants Reviewed the Toxics Cleanup Remedial Action grant program from the Department of Ecology Reviewed internal controls and selected transactions to test for adequate support Audit results: no issues Moorage revenue Bell Harbor and Harbor Island marinas Reviewed internal controls and selected transactions fees charged to ensure fees were in compliance with the established marine tariffs. Audit results: Department recommendation on rate policy Audit highlight: We appreciate the assistance provided by Kiu Holmes. She was able to explain the reimbursement process through the Department of Ecology with ease. We also appreciate her maintenance of Port records, which allowed for an efficient audit. We would like to thank Giuseppe Alvarado for his prompt and knowledgeable responses to our inquiries regarding marina operations. We would also like to thank Michael Cink for his availability, patience, and professionalism over the course of the audit. Washington State Auditor's Office 5 Accountability Audit Areas Procurement of personal Reviewed the procurement methods of personal service contracts service contracts, including the use of competition waivers Reviewed internal controls over selected contracts and compliance with state law (RCW 53.19) Audit result: Department audit recommendations Audit highlight: The Port's Central Procurement Office provided us valuable assistance during our audit over the procurement of personal service contracts. Specifically, Nora Huey and Sofia Mayo provided us prompt and knowledgeable responses to auditor requests with patience and great professionalism. Washington State Auditor's Office 6 Prior Year Finding Follow-up Based on our follow-up procedures, we consider the prior year finding to be resolved. A summary schedule of prior audit findings is included in our audit report. Audit highlight: We appreciate the Port's efforts to address the prior year audit finding. Rudy Caluza provided valuable assistance to us, as our main point of contact. We appreciate his availability and willingness to provide us timely audit responses and updates. Washington State Auditor's Office 7 Concluding Remarks We would like to take this opportunity to extend our appreciation to the Port staff for their cooperation and assistance given to us during the audit. We would like to thank our audit liaison Debbi Browning and her staff for their assistance in making sure our auditors received all requested information in an timely and efficient manner. Washington State Auditor's Office 8 Report Publication The Accountability audit report will be released and published on December 19, 2017. You can view it at: www.sao.wa.gov Audit reports are published on our website and distributed via email in an electronic .pdf file. We also offer a subscription service that allows you to be notified by email when audit reports are released or posted to our website. You can sign up for this convenient service at: https://portal.sao.wa.gov/saoportal/Login.aspx Washington State Auditor's Office 9 Auditor's Office contacts Pat McCarthy State Auditor (360) 902-0360 Pat.McCarthy@sao.wa.gov Kelly Collins, CPA Director of Local Audit (360) 902-0091 Kelly.Collins@sao.wa.gov Mark Rapozo, CPA Joe Simmons, CPA Assistant Director of Local Audit Audit Manager (360) 902-0471 (206) 615-0557 Mark.Rapozo@sao.wa.gov Joseph.Simmons@sao.wa.gov Elizabeth Pyatt Melia Lucero, CPA Assistant Audit Manager Audit Lead (206) 615-0557 (206) 263-2868 Elizabeth.Pyatt@sao.wa.gov Melia.Lucero@sao.wa.gov Washington State Auditor's Office 10
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