Proposed 2014 Work Plan
2014 Proposed Work Plan by Port of Seattle Internal Audit January 1, 2014, through December 31, 2014 Issue Date: December 3, 2013 2014 Annual Work Plan Table of Contents AUDIT OVERSIGHT AT THE PORT 3 RISK SCORING METHODOLOGY 4 RISK RATING SUMMARY 5 1) Carryover Audits from 2013 2) Comprehensive Operational Audit (i.e., Business Units/Departments Operational Audits) 3) Limited Operational Audit (Functional Port-wide audit Approach) 4) Central Key Processing Systems 5) Information Technology (IT) Audits rd 6) 3 Party Management Agreements 7) Lease and Concession ATTACHMENT A - TOP 40 AUDITABLE UNITS BASED ON OUR RISK SCORING METHODOLOGY 12 ATTACHMENT B PROPOSED 2014 AUDIT PROJECTS WITH PRIOR AUDIT COVERAGE 14 2 of 14 2014 Annual Work Plan Audit Oversight at the Port The Audit Committee, a standing committee of the Port of Seattle Commission, provides oversight on all audit activity as follows: Washington State Auditor's Office As a public agency of the State of Washington, the Port is subject to all provisions of Title 53 and other applicable provisions of the Revised Code of Washington (RCW). The State Auditor's Office (SAO) conducts an accountability audit annually. The SAO's audit efforts are largely focused on compliance with state statues. Independent Certified Public Accountant (CPA) A set of annual financial statements, commonly referred to as Comprehensive Annual Financial Report (CAFR), is subject to an audit by an independent CPA for the fair presentation of financial results. Currently, Moss Adams provides audit services for this purpose. Moss Adams also provides additional audit services related to federal funds -- Single Audit Act. Port of Seattle Internal Audit Department The Internal Audit Department conducts risk-based operational audits to add value to the Commission and Management. Audits by Internal Audit are conducted in accordance with Generally Accepted Government Auditing Standards and the International Standards for the Professional Practice of Internal Auditing. Internal Audit conducts audits in accordance with the Audit Committee approved work plan and reports back to the Committee in its bi-monthly meetings. Internal Audit focuses its efforts, among other things, on the control environment and management processes that are designed to provide reasonable assurance of effectiveness and efficiency in operations. The Port is subject to numerous other additional state and local (e.g., King County, City of Seattle, City of SeaTac, Department of Revenue, Department of Retirement) audits and agreement-driven (e.g., labor agreements) compliance requirements, which may necessitate an audit from time to time. 3 of 14 2014 Annual Work Plan Risk Scoring Methodology Each auditable unit is assessed and rated on a scale of 1 to 5 for the following applicable risks: 1. Strategic/Governance Risk Risk of inconsistent policies and guidance with poor strategic directions 2. Operational Risk Risk of ineffective and inefficient operations due to inadequate processes and management 3. Accountability/Transparency Risk Risk of becoming a re-miss custodian of the public trust 4. Reporting Risk Risk of misreporting (i.e., miscommunicating) financial and operating results 5. Information Technology (IT) Risk Risk of significant negative impact to operations due to unmitigated information technology (IT) vulnerabilities 6. Compliance Risk Risk of noncompliance with applicable Federal, State, Local, and Port policies, procedures, and agreements The current Internal Audit risk rating model consists of the following: Six columns across, each representing one of the aforementioned six risks Auditable units listed in rows Below is a snapshot of the risk rating model (only two risks are listed for demonstration purposes): Governance Risk Operational Risk Impact Likelihood Impact Likelihood Business Units Auditable unit #1 Auditable unit #2 On a scale of 1 to 5, Internal Audit rates each auditable unit under applicable risks for their impact and likelihood. Following the assignment of risk rating of impact and likelihood, the ratings are multiplied to derive a final quantitative determinant on a scale of 1 to 25 (5 for impact x 5 for 4 of 14 2014 Annual Work Plan likelihood). When complete, auditable units are sorted in descending order based on the quantitative determinant to generate a work plan for the upcoming year. The final risk determinant translates to the following qualitative risk ratings of low, medium, and high: Low Risk=1-5 5.0 5.0 7.5 10.0 12.5 15.0 17.5 20.0 22.5 25.0 Medium Risk=6-12 4.5 4.5 6.8 9.0 11.3 13.5 15.8 18.0 20.3 22.5 High Risk=13-25 4.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 3.5 3.5 5.3 7.0 8.8 10.5 12.3 14.0 15.8 17.5 3.0 3.0 4.5 6.0 7.5 9.0 10.5 12.0 13.5 15.0 2.5 2.5 3.8 5.0 6.3 7.5 8.8 10.0 11.3 12.5 2.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0 10.0 1.5 1.5 2.3 3.0 3.8 4.5 5.3 6.0 6.8 7.5 1.0 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0 Risk Rating Summary Internal Audit's risk assessment and scoring resulted in the following proposed audits by type. Est. Hours Audit Type Count Hours % Lease and Concession 7 2,450 27% Limited Operational Audit 7 2,700 31% Comprehensive Operational Audit 4 1,350 15% Non-Lease Audit Coverage 3rd Party Management 2 800 9% 65% Central Key Processing Systems 1 400 5% Information Technology Reviews 2 400 5% Contingency for unexpected 675 8% projects and consulting services Specific suggested audits for 2014 are as follows: 1) Carryover Audits from 2013 The following reviews were not completed in 2013 and will be carried to the 2014 Work Plan. a) Data Center Review The Port data center will be relocated in early 2014. The review will be conducted after a period of settlement following the relocation. 5 of 14 2014 Annual Work Plan b) Scheidt & Bachmann (S&B) System IT Review The post-implementation reviews over areas other than software weren't completed in 2013 due to the project timeline. This will conducted in 2014. 2) Comprehensive Operational Audit (i.e., Business Units/Departments Operational Audits) There are currently seventy business organization nodes at the Port. A node is a group of individual org units that share common business purposes/practices. Below is a pie chart demonstrating business unit audit coverage in the past five years. Internal Audit did not have sufficient staffing until five years ago when the department was formally established. Hence, the majority of the audit coverage noted represents mainly the last five years. Audited business units represent those departments that Internal Audit has assessed and deemed to be most at risk. Audited 44% Not Audited 56% The list below of proposed business unit reviews captures all high-risk departments based on the 2014 risk assessment. No high-risk departments are part of the group of not-audited (56% in the above pie chart). Internal Audit recommends the following business units for review in 2014. It should be noted that Internal Audit conducts risk-based audits. While a department review includes all aspects of department operations, only the areas of perceived significant risk will be included in the final detailed testing. Additionally, performance aspects of department operations such as process efficiency will be part of all department reviews, where feasible. a) Shilshole Bay Marina (SBM) SBM is a marina that operates 365 days a year, 24/7. The facility offers moorage and berthage services primarily to recreational boats. There are many amenities to the boaters including high-speed internet and self-service laundry rooms. The facility generates over $7 million in annual operating revenues. Management expressed interest (and Internal Audit agreed) for a review to determine whether the department has adequate and sufficient controls in areas of high risk including, but not limited to, billing operations. The proposed audit will examine management controls in high risk areas to ensure adequate and sufficient mitigation. This will be our second time to audit this business unit/department. 6 of 14 2014 Annual Work Plan b) Terminal 91 Dock Operations At Terminal 91, Seaport Maritime Operations group works with various terminal operators, tugboat, fishing industry, and other dock users to maximize the use of vessel berthing and dock facilities. Smith Cove Cruise Terminal at 91 generates revenues of approximately $4 million in various fees and charges including, but not limited to, utilities, dockage and moorage. The proposed audit will examine existing management controls to ensure adequacy and effectiveness in compliance and revenue generating activities. c) Aviation Business Development Aviation Business Development comprises many small groups to include Travel Dinning and Retail, and Properties that together manages the majority of airport concession agreements. These agreements generate well over $40 million in revenues annually. Aviation Business Development is responsible for maintaining information related to lease agreement compliance to include annual submittal of financial results and periodic insurance information to the Port. The proposed audit will examine existing management controls to ensure adequacy and effectiveness revenue generating activities, as well as compliance with lease and concession agreements. d) Aviation Building Department All construction activities involving existing structures within the airport are required to obtain a permit from the Airport Building Department. The department issues building, mechanical, plumbing, and grading permits and receipts payments for various fees. Annually, the department processes an average of $150,000 in permit revenues. Since we have not audited this department in the past, this department is included in the 2014 review in order to establish that there are no significant risks to the Port. The proposed audit will examine existing management controls to ensure adequacy in department operations including the high risk area of receipting. 3) Limited Operational Audit (Functional Port-wide audit Approach) a) Safety and Self-insured Workers Comp. The Port is self-insured for workers' compensation and self-administers its program. There are many operations at the Port, such as construction and maintenance sites, that are inherently accident-prone. While safety is promoted at every level, an unfortunate incident can never be completely avoided. The self-insured program is regulated by the Washington State Department of Labor and Industry and is subject to periodic reviews. 7 of 14 2014 Annual Work Plan The proposed audit will examine safety programs for effectiveness and management controls for ensuring compliance with applicable state requirements. b) Police Seizure Funds Police has three seizure funds to account for monies from seizure and forfeiture of properties involved in illegal narcotics and drug investigations. These funds are statutorily restricted in their uses and required to comply with certain state regulations. In the last five years, annual revenues have been on average approximately $200,000. The proposed audit will examine management controls to ensure completeness and compliance with federal, state, and Port requirements. c) Continuing Monitoring of Large Capital Projects The Port estimates over a $1 billion dollars in capital construction spending in the next five years at the airport. These capital projects represent Port's long-term commitment to modernizing facilities and growth. The projects involve a number of separate contacts and procurement services with varying degrees of risks of noncompliance and inefficiencies. Port Commission approved Resolution 3605 provides management with necessary delegation of authority to manage the projects including contract procurement and management. A combined group of Port personnel, consultants and contractors will manage these inherently complex projects over a period of many years. The proposed reviews will proactively examine areas of high risk to ensure compliance with Resolution 3605, various contact terms/conditions (labor requirements), and effectiveness of management controls for risk mitigation. d) Central Procurement Services (CPO) Contracting Practices CPO manages Port's procurement processes from simple goods/services contacts to multi million construction and personal services contracts. In 2012, Internal Audit conducted a review of CPO to determine whether the processes complied with applicable rules and regulations. We noted no instances of noncompliance during that review. Given CPO processes are present in every Port department's day-to-day operation; the importance of the process efficiency cannot be understated. We are recommending this audit be outsourced to a well-recognized performance audit firm. The proposed audit would examine management practices to determine efficiency. However, Internal Audit did not budget for such an audit in its 2014 budget. Hence, the Audit Committee needs to discuss this recommendation further. e) Airport Signatory Lease Operating Agreement (SLOA) III Port Commission authorized the execution of a 5-year lease agreement in Sept. 2013 to be effective Nov. 2013. Over the life of the agreement, approximately $1.3 billion in operating revenues will be generated for the Port. While there are provisions that remained unchanged from the previous agreement, the agreement introduces certain new provisions, including but not limited to, net revenue sharing with airlines and a new cost center to capture FIS (Federal Inspection Services) costs. Further, the agreement calls for the retroactive application of the 8 of 14 2014 Annual Work Plan rates and charges, which necessitates a series of reconciliation of billings to the agreement effective date from Jan. 1, 2013. The proposed audit will examine management controls and processes for ensuring compliance with significant agreement provisions and determine effectiveness. Additionally, we will review the retroactive application of the new agreement's rates and charges for completeness and accuracy. f) Customer Facility Charge (CFC) Compliance Consolidated Rental Car Facility was financed with customer facility charges on rental car agreements. Revised Code of Washington (RCW) provides the Port with authority to impose such a charge, but the same provisions also restrict the use of the charge. The proposed audit will review management controls for ensuring compliance with applicable RCW in the use of the customer facility charge. In the past three years, the Port has received over $20 million annually from various Rent-A-Car businesses. g) Tuition Reimbursement Program The Port encourages staff development and provides various growth opportunities. For higher education, the Port provides financial support to employees who participate in college and graduate level degrees programs. Port Policy HR-12 provides a framework for program administration. The program has been expanding gradually in recent years and incurs approximately $150,000 annually in expenses. The proposed audit will examine program effectiveness and management controls for ensuring compliance with Port Policy. 4) Central Key Processing Systems Internal Audit proposes an audit of the Port wide payroll operations at Accounting and Financial Reporting (AFR) in 2014. The Port incurs approximately $150 million dollars annually in salaries, wages and benefits. 5) Information Technology (IT) Audits No new IT engagements are proposed in 2014. IT projects included in the 2014 work plan are carryovers from 2013. It should be noted that the planned 2014 IT audits will be outsourced. Internal Audit is not currently staffed with the necessary expertise to conduct specialized IT audits. However, Internal Audit staff will assist, to the extent feasible, to gain experience and to facilitate the projects. 6) 3rd Party Management Agreements 9 of 14 2014 Annual Work Plan Internal Audit proposes the following two reviews of 3rd party management contracts: a) World Trade Center West A commercial real estate firm, Kidder Mathews, manages the facility of approximately 70,000 net rentable square feet for office and retail spaces. Annual rent revenues of approximately $750,000 are remitted to the Port on a monthly basis. The proposed audit will review the operation to determine compliance with the agreement and the effectiveness of Port management monitoring. b) Airport Lounges The Port began operating a lounge in 2011, which has grown from annual gross revenues of approximately $200,000 to $800,000 (as of 11/2013). Internal Audit reviewed the lounge operation and found opportunities for improvement. The Port opened a second lounge location in 2013 to accommodate a growing international passenger volume. The proposed audit will review the operation to determine compliance with the agreement and the effectiveness of Port management monitoring. 7) Lease and Concession Agreements There are approximately 470 lease and concession agreements according to PROPWorks. Of those, we have audited forty-two agreements in the past five years. See Graph #1. Audit Coverage as Percentage of the Total Lease and Audit Coverage as Percentage of the Concession Concession Agreement Universe Agreements Only Audited Audited Not Audited Not Audited 8.97% 41% 59% 91.03% Graph #1 Graph #2 Of the lease and concession agreement universe, approximately seventy have a concession part to the agreement, and these are the agreements we consider high risk. The remaining lease agreements are mainly for space rentals, and although these agreements have a high financial impact, they are considered low risk due to the fixed and regularly occurring income stream (i.e., rent). In addition, the Port has adequate process to follow up in case payments are not received timely. 10 of 14 2014 Annual Work Plan For lease and concession agreements, we have audited 42 agreements in the past 5 years. See Graph #2. The agreements we have audited represent agreements with the largest financial contributions to the operating revenues (i.e., most at risk). Our approach to concession audits in the past 5 years has been to cycle the biggest revenue contributors as frequently as department resources permit. The remaining concession agreements are of low dollar contributors to the Port and, thus, considered low risk in quantitative terms. Internal Audit proposes the following lease and concession agreements for review in 2014: a) Rent-A-Car (RAC) Lease and Concession Agreements o Fox o DTAG (dbaThrifty) o CMC INVESTMENTS (dba Dollars) b) In-Fling Kitchen Lease and Concession Agreements o Flying Food o Gate Gourmet o Sky Chefs c) Food and Beverage Lease and Concession Agreements o Anthony's Restaurant at Sea-Tac 11 of 14 2014 Annual Work Plan Attachment A - Top 40 Auditable Units Based On Our Risk Scoring Methodology Legends for the table are as follows: - Projects selected for 2014. * - Addressed in a separate engagements by an independent consultant. @ - Risks associated with airlines are addressed in separate engagements by type as opposed to reviewing each airline agreement for particular fee provisions. In 2014, the proposed review of SLOA III will examine the lease and concession part of the agreement, as well as controls for ensuring compliance. # - Audit that will become part of the proposed continuing monitoring of large capital projects. X - Auditable units beyond the 40 th are not part of the list and are not considered for 2014 audits because of unavailability of audit resources. Every year, Internal Audit will strive to focus its audit resources to the areas it believes have the highest significant risk to the Port's strategies and/or objectives. Column headers are as follows: 1st column rating from 1 to 40 2nd column auditable units 3rd column total risk rating score (product of the 4th and the 5th column) 4th column risk rating score for impact 5th column risk rating score for likelihood 6th column audit groups 7th column preliminary list of the proposed 2014 audits Preliminary Total Auditable Unit Impact Likelihood Audit Universe Group 2014 Score Audits Signatory Lease and Operating 1 4.75 4.00 Lease and Concession Agreement (SLOA) III 19.00 Continuous Monitoring of Large Capital 2 4.75 4.00 Limited Operational Audit Projects 19.00 Scheidt Bachman, parking revenue 3 18.00 4.50 4.00 IT Audit system, IT review * 4 Flying Food In-Flight Kitchen 16.13 4.30 3.75 Lease and Concession 5 Gate Gourmet In-Flight Kitchen 16.13 4.30 3.75 Lease and Concession 6 Sky Chefs In-Flight Kitchen 16.13 4.30 3.75 Lease and Concession 7 DTAG (dba Thrifty) Rent-A-Car 15.75 4.20 3.75 Lease and Concession 8 CMC (dba Dollars) Rent-A-Car 15.75 4.20 3.75 Lease and Concession 9 Resolution 3605 compliance 15.75 4.50 3.50 Limited Operational Audit # 10 Fox Rent-A-Car 15.38 4.10 3.75 Lease and Concession 12 of 14 2014 Annual Work Plan 11 ALASKA AIRLINES INC 14.85 4.50 3.30 Lease and Concession @ 12 DELTA AIR LINES INC 14.85 4.50 3.30 Lease and Concession @ 13 UNITED AIRLINES 14.85 4.50 3.30 Lease and Concession @ 14 US AIRWAYS INC 14.85 4.50 3.30 Lease and Concession @ 15 VIP Lounge and Club Cascade 14.80 4.00 3.70 3rd Party Management Payroll - system review at AFR Central Key Processing 16 14.80 4.00 3.70 (Accounting and Financial Reporting) Systems 17 World Trade Center (WTC) - West 14.06 3.80 3.70 3rd Party Management Comprehensive Operational 18 Terminal 91 - Dock Operations 14.04 3.90 3.60 Audit 19 Data Center Review 14.00 3.50 4.00 IT Audit * 20 CPO Contracting Practices efficiency 14.00 4.00 3.50 Limited Operational Audit * Comprehensive Operational 21 Aviation Business Development 14.00 4.00 3.50 Audit 22 Police Seizure Funds 13.88 3.70 3.75 Limited Operational Audit CFC - compliance with state 23 13.69 3.70 3.70 Limited Operational Audit requirements 24 Tuition Reimbursement Program 13.69 3.70 3.70 Limited Operational Audit Comprehensive Operational 25 Shilshole Bay Marina 13.69 3.70 3.70 Audit 26 Anthony's Restaurant at the airport 13.69 3.70 3.70 Lease and Concession Comprehensive Operational 27 Aviation Building Department 13.68 3.60 3.80 Audit Safety/Self-insured Workers 28 13.68 3.80 3.60 Limited Operational Audit Compensation Program 29 IT Security (e.g., PCI) 13.50 3.60 3.75 IT Audit * 30 Puget Sound Dispatch (dba Yellow Taxi) 13.50 3.75 3.60 Lease and Concession X 31 Specialty Parking Program 13.50 3.75 3.60 Limited Operational Audit X 32 Post-Upgrade Review of PeopleSoft 13.32 3.60 3.70 IT Audit X 33 LEAN Project reviews 13.32 3.60 3.70 Limited Operational Audit X 34 IT Asset Management 13.32 3.60 3.70 IT Audit X 35 IT Annual Risk Assessment 13.32 3.60 3.70 IT Audit X Comprehensive Operational 36 Commission Office (department) 13.32 3.60 3.70 X Audit 37 Seatac Fuel Facilities 13.32 3.60 3.70 Lease and Concession X Compliance with state requirements 38 13.32 3.60 3.70 Limited Operational Audit X related to construction by Port crew Central Key Processing 39 General Ledger 13.14 3.65 3.60 X Systems Comprehensive Operational 40 Labor Relations (department) 13.14 3.65 3.60 X Audit 13 of 14 2014 Annual Work Plan Attachment B Proposed 2014 Audit Projects with Prior Audit Coverage 14 of 14 Comments for 2013 Audits Reported to Committee Meetings. 1 Not started due to the project timline. Re-shuffled to the risk pool and will be re-assessed for 2014. 2 Started and will complete in 2013. 3 Carryover to 2014 Proposed Column1 Project Description 2010 2011 2012 2013 Division Contact Responsible Mgmt. 2014 Accounts Receivables/Billings Corporate Sherry Pittman Rudy Caluza Asset Management Corporate Debbi Browning Rudy Caluza Systems Review General Ledger 1 Corporate Debbi Browning Rudy Caluza Payroll Corporate Duane Hill Rudy Caluza Aviation Maintenance Aviation John Christianson Mark Reis Ground Transportation Aviation Jeff Hoevet Mike Ehl Rental Car Facility Aviation Jeff Hoevet Mike Ehl Airport Public Parking Garage 2 Aviation Diane Santiago Jeff Hoevet SeaTac Utility Aviation Various Soike Fire Department Aviation Randy Krause Wendy Reiter Fishermen's Terminal Real Estate Kenny Lyles Darlene Robertson Aviation Marketing Aviation Kazue Ishiwata Dave Soike Airport Office Building Aviation Michele Fideler Antonio Baca Departmental/ Container Management Seaport Michael Burke Linda Styrk Comprehensive Operational Audit Airfield Operations Aviation Mark Coates Mike Ehl Marketing and other Services that Promote Port Seaport Bari Bookout Linda Styrk Services and Facilities Air Terminal Operations Aviation Nick Harrison Mike Ehl Risk Management Corporate Jeff Hollingsworth Dan Thomas Real Estate Division Portfolio Management Real Estate Melinda Miller Joe McWilliams Shilshole Bay Marina Real Estate Tracy McKendry Darlene Robertson Dock Operations - Terminal 91 Seaport Michael McLaughlin Linda Styrk Aviation Building Dept. (receipting operations) Aviation Antonio Baca Dave Soike Aviation Business Dev. Aviation Jim Schone Mark Reis Bell Harbor International Conference Center (BHIC) Real Estate Melinda Miller Joe McWilliams World Trade Center (WTC) -W Seattle Real Estate Melinda Miller Joe McWilliams Pier69 Port Cafeteria Real Estate Nick Milos Joe McWilliams VIP Lounge Aviation Jeffrey Wolf Jim Schone 3rd Party Management Aviation Lost and Found Aviation Susan Hansen Smith Nicholas Harrison 3rd party administrator of self-funded medical/dental Corporate David Leon Gary Buchanan World Trade Center (WTC) -W - KIDDER MATHEWS Real Estate Melinda Miller Joe McWilliams VIP Lounge/Club Cascade Aviation Susan Goodspeed James Witzman Jolene Culler/James AVIS (owns Budget) Aviation Jim Schone Jennings Jolene Culler/James BUDGET RENT A CAR Aviation Jim Schone Jennings Jolene Culler/James ENTERPRISE (owns Alamo and National) Aviation Jim Schone Jennings ALAMO RENT A CAR(owns by Enterprise) Aviation Jolene Culler Jim Schone NATIONAL CAR RENTAL (owns by Enterprise) Aviation Jolene Culler Jim Schone Jolene Culler/James HERTZ Corp (owns Advantage) Aviation Jim Schone Jennings Jolene Culler/James Fox Rent-A-Car Aviation Jim Schone Jennings Jolene Culler/James DTAG (dbaThrifty) Aviation Jim Schone Jennings Jolene Culler/James CMC INVESTMENTS INC (dba Dollars) Aviation Jim Schone Jennings HOST Aviation Deanna Zachrisson Jim Schone AIRPORT MANAGEMENT SERVICES LLC (Hudson) Aviation Deanna Zachrisson Jim Schone CRUISE TERMINALS OF AMERICA LLC Seaport Mike McLaughlin Linda Styrk REPUBLIC PARKING NORTHWEST INC (Pier 66) Real Estate Melinda Miller Joe McWilliams SEATTLE RESTAURANT ASSOCIATES Aviation Deanna Zachrisson Jim Schone Jolene Culler/James FLYING FOOD FARE INC Aviation Jim Schone Jennings Jolene Culler/James GATE GOURMET INT'L Aviation Jim Schone Jennings Jolene Culler/James SKY CHEFS INC Aviation Jim Schone Lease and Jennings Concession CONCESSIONS INT'L INC. Aviation Deanna Zachrisson Jim Schone Agreements Wendy's (Latrelle's) Aviation Deanna Zachrisson Jim Schone Qdoba (ZRC) Aviation Deanna Zachrisson Jim Schone Pallino Pastaria Aviation Deanna Zachrisson Jim Schone Deanna Smarte Carte Aviation Zachrisson/Bonnie Jim Schone Darch IVARs Aviation Deanna Zachrisson Jim Schone SODEXHO AMERICA LLC Aviation Deanna Zachrisson Jim Schone CityIce Cold Storage Company/ Pier 91 Seaport Mike Burke Linda Styrk Bill and Nick Inc. Real Estate Melinda Miller Joe McWilliams Jolene Culler/James Simply Wheelz LLC (Rent-A-Car) Aviation Jim Schone Jennings Comments for 2013 Audits Reported to Committee Meetings. 1 Not started due to the project timline. Re-shuffled to the risk pool and will be re-assessed for 2014. 2 Started and will complete in 2013. 3 Carryover to 2014 Proposed Column1 Project Description 2010 2011 2012 2013 Division Contact Responsible Mgmt. 2014 Elaine Ex Officio LLC Aviation Lincoln/Deanna Jim Schone Zachrisson Elaine Food Systems Unlimited Inc Aviation Lincoln/Deanna Jim Schone Zachrisson Elaine Dilettante Chocolates Inc Aviation Lincoln/Deanna Jim Schone Zachrisson InMotion Pictures Aviation Deanna Zachrisson Jim Schone Vino Volo Aviation Deanna Zachrisson Jim Schone Massage Bar Aviation Deanna Zachrisson Jim Schone Airline Audit - landing fees, RON, FIS Aviation Vicky Ausbun Mike Ehl Fuel Dock at Shilshole Real Estate Darlene Robertson Joe McWilliams Anthony's at the airport Aviation Deanna Zachrisson Jim Schone Port Contracting Practices at Capital Development Capital Ralph Graves Ralph Graves Division (CDD) - Post SAO Audit/Effectiveness Development Mary Ann John Fleet Maintenance (cross functional Program) - Aviation/Real Lobdell/Benny Christianson/Lindsay efficiency Estate Austin/Luisa Bangs Pulsifier Travel and Entertainment (T&E) - Corporate Duane Hill Rudy Caluza economy/accountability Mobile Communication Device Procurement Practices Corporate Kim Albert Peter Garlock and Administration ABM contract (Aviation Main Terminal janitorial Aviation Andy Frank Mike Ehl services) - effective monitoring? Overtime - Port staff - all aviation depts. Various/Borgan Aviation Mark Reis Anderson Capital Compliance cost of CPO series polices/procedure Nora Huey Ralph Graves Development Delegation of Authority Governance CEO Commission Corp. cost allocations/Aviation Revenue Diversion Corporate Michael Tong Dan Thomas Procurement card administration Corporate Patty Etzkorn Tim Jayne Controls Over the Port's Deferred Compensation Elizabeth Corporate Dan Thomas Programs Morrison/HR Controls and Compliance over Debt Services Corporate Elizabeth Morrison Dan Thomas Mark Reis/Tay Review of Payroll Processes at Police and Fire Aviation/Corp Chief Wilson/Krause Yoshitani Review of Port Jobs Contract Before Expiration Port Wide Luis Navarro Tay Yoshitani Review of Port's Small Contractors and Suppliers Port Wide Luis Navarro Tay Yoshitani (SCS) Program Limited/Portwide Controls over Small Federal Grants Administration Port Wide Port Wide Port Wide Operational Audit Federal Inspection Services (FIS) Revenue Review Aviation Vicky Ausbun Mike Ehl Controls over Port Construction Services (PCS) Close- CDD Dwight Rives Ralph Graves Out Processes 2 Mary Ann John Aviation/Real Follow-Up Review of Port's Fleet Operations Lobdell/Benny Christianson/Lindsay Estate Austin/Luisa Bangs Pulsifier Controls over Purchases under $20,000 from Port Wide Port Wide Port Wide acquisition to disposal/surplus Review of Port Code of Conduct and Ethics Programs Governance Vickie Rawlins Craig Watson Safety/self-insured Workers Comp. Port Wide Dan Thomas Police Forfeiture Funds (Federal and State) Corporate Colleen Wilson CPO -- Contracting Practices Corporate Nora Huey Ralph Graves Continuous Monitoring of Large Capital Projects (e.g., NorthStar, FIS , Runway, Baggage), including the following Resolution 3605 elements: Contract Cost Estimation Process Execution of Interposal Agreements State and Local Grants Port Wide Wayne Grotheer Ralph Graves Breaking up of projects into smaller units Change Orders, including ones from Small Works Contract Admin. Compliance Consistency with labor agreements SLOA III (retroactive application, different cost pools) Aviation Mike Ehl Mark Reis CFC - statutory compliance on usage Aviation James Jennings Jim Schone Tuition Reimbursement Program Corporate Gary Buchanan Dan Thomas IT Risk assessment - by Consultant (Protivity) Corporate Kim Albert Peter Garlock Data Center Review 3 Corporate Kim Albert Peter Garlock Information Technology PeopleSoft Post-Upgrade Review 1 Corporate Rudy Caluza Dan Thomas Scheidt Bachman (Parking Revenue) System Review 3 Aviation Diane Santiago Jeff Hoevet
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