Port of Seattle 
Entrance Conference for the 
2012 Calendar Year 
October 1, 2013 
Jim Griggs, Audit Manager 
Matt Rose, Assistant Audit Manager

OUR OFFICE 
Audit 
Financial, Single, Accountability, and Performance audits available 
Meet the needs of Commission, audit committee, management, and
the citizens 
Investigations 
Citizen concerns 
Potential frauds or losses 
Support Services 
Technical assistance 
Comparative statistics 
Training and tools to help prevent and detect a loss of public funds 
Resources available on our website 

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YOUR ACCOUNTABILITY AUDIT 
Follow-up work 
Parking garage finding issued for 2011 audit 
Incentive program finding issued for 2011 audit 
Bell Harbor International Conference Center potential loss
reported at the conclusion of 2011 audit 
On  call contracts 
Procurement methodology 
Prevailing wage compliance 
Third party cash receipting 
Contract monitoring 
Safeguarding and timely deposit of public funds 

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YOUR ACCOUNTABILITY AUDIT 
Police department activities 
Weapons/small & attractive asset inventory 
Seizure inventory control and reporting 
Confidential funds 
Citations 
Vendor payments 
Allowable, approved, and supported 
State grants 
Allowable 
Deliverables 
Industrial Development Corporation (3 year cycle) 
Disbursements 
Fees 
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REPORTING LEVELS 
Findings 
Most serious instances of noncompliance 
Included in audit report with Port's response 
Management letters 
Less serious instances of noncompliance 
Referenced, but not included, in audit report 
Exit items 
Less serious audit issues 
Informally communicated 

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OTHER INFORMATION 
Report anticipated issuance in December 2013 
Confidential Information 
Audit Costs 
Budget currently 1,000 hours at $83.50/hour 
IDC budget currently 40 hours at $83.50/hour 
Audit Staffing 
Allan Thompson 
Elizabeth Pyatt 
Heather Peterson 
Expected Communications 
Audit liaison  Debbi Browning, Assistant Director, Accounting & Financial
Reporting 
Exit conference before report issuance 

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CONTACTS 
Troy Kelley 
State Auditor 
(360) 902-0360 
Troy.Kelley@sao.wa.gov 

Kelly Collins                                      Jim Griggs 
Deputy Director of Local Audit                       Audit Manager 
(360) 902-0091                             (206) 615-0555 
Kelly.Collins@sao.wa.gov                    James.Griggs@sao.wa.gov 
Matt Rose                             Allan Thompson 
Assistant Audit Manager                        Auditor-in-charge 
(206) 296-1750                             (206) 296-1751 
Matthew.Rose@sao.wa.gov               Allan.Thompson@sao.wa.gov 
Website: www.sao.wa.gov 

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