Kirangi Briefing
Internal Audit Briefing Presented to the Port of Seattle Audit Committee and Tay Yoshitani, CEO Joyce Kirangi, CPA, Internal Audit Manager February 27, 2009 Agenda I. Audit Report I. Lease and Concession Agreement I. Cruise Terminals of America (CTA) II. Host International, Inc. and Seattle Restaurant Associates (SRA) II. Systems I. Procurement System Audit Report Lease and Concession Cruise Terminals of America (CTA) Inadequate Management Monitoring System Untimely Closing of the Port Bank Accounts Retroactive Employee Bonus Disallowed deductions and expenses $8,578 suggested recovery Lease Not Publicly Advertised Lack of Accountability of Port Equipment Used at the Cruise Line Business Audit Report -Lease and Concession Host International, Inc. and Seattle Restaurant Associates (SRA) Inadequate approval System of Franchises and Licensees Untimely Annual Revenue Reconciliation Audit Report Systems Procurement System Major Construction (MC) Inadequate Participation in Acquisition Planning by Construction Contract Services Small Works (SW) Inadequate Documentation Audit Report Systems Procurement System - continued A, C, and S type procurement (definition) A-Type - one-time purchases of specific goods and/or services C-Type - recurring fixed-price contracts with pre- established terms and conditions S-Type (aka Blanket Vendor Contract ) - recurring purchases with a specific vendor Audit Report Systems Procurement System - continued A, C, and S type procurement (issues) Segregation of duties Inadequate S-type contract approval and documentation Ineffective Purchase Requisition (PR) signature requirement Insufficient procedures to ensure legitimate vendor creation
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