Audit Report
Port of Seattle Internal Audit Report Police Department Audit Audit Period January 1, 2007 through December 31, 2008 Issue Date: October 6, 2009 Report No.: 2009-15 Internal Audit Report Police Department (Org. No. 4300) Audit Period January 1, 2007 December 31, 2008 Table of Contents Audit Audit Internal Auditor's Report .............................................................................................................................................. 3 Compliance Audit Executive Summary ....................................................................................................................................................... 4 Compliance Audit Background ...................................................................................................................................................................... 5 Audit Objective ................................................................................................................................................................ 5 Scope of the Audit .......................................................................................................................................................... 6 Audit Approach ............................................................................................................................................................... 6 Conclusion ....................................................................................................................................................................... 6 2 of 6 Internal Audit Report Police Department (Org. No. 4300) Audit Period January 1, 2007 December 31, 2008 Audit Audit Internal Auditor's Report Compliance Audit We have completed an auditCompliance Audit of the Police Department. The audit objective was to determine whether the department has established and maintained effective controls to reasonably ensure that: Department goals and objectives are met Resources including assets are utilized as intended while being adequately safeguarded Department operations are in compliance with applicable rules and regulations Management has the primary responsibility to establish and implement effective controls. Our audit objective was to assess and test those controls in order to establish whether the controls were adequate and operating effectively. We conducted the audit using due professional care. We planned and performed the audit to obtain reasonable assurance that department controls that relate to resources, operation, and compliance are adequate and operating as intended. The Port of Seattle Police Department (POSPD) controls are adequate to ensure compliance with Port policies and procedure, and the department utilizes resources as intended while adequately safeguarding assets. We, however, identified opportunities to strengthen existing controls, which have been communicated to management in a separate letter. We extend our appreciation to the Police management and staff for their assistance and cooperation during the audit. Joyce Kirangi, CPA Director, Internal Audits 3 of 6 Internal Audit Report Police Department (Org. No. 4300) Audit Period January 1, 2007 December 31, 2008 Audit Audit Executive Summary Audit Scope and Objective Our audit objective wasCompliance Audit to determine whether the Police Department Compliance Audit management has established and maintained effective internal controls to reasonably ensure that: Department goals and objectives are met Resources including assets are utilized as intended and adequately safeguarded Department operations are in compliance with applicable rules and regulations The scope of our audit covered the period from January 1, 2007 through December 31, 2008. Background The Police Department is responsible for law enforcement and protection of Port facilities. The Police Department was established in 1972 and since has grown to a department of 123 FTEs including 100 sworn officers. The department operates on an annual expense budget of approximately $18 million and has revenues of approximately $2 million comprising of mostly grants. Audit Result Summary The Port of Seattle Police Department's (POSPD) has adequate and effective controls to allow it to meet its goals and objectives and to ensure compliance with applicable policies and procedure. Th e Department utilizes resources as intended and adequately safeguards its assets. There were no findings during the current audit; however, we identified opportunities to strengthen existing controls, and that information was communicated to management in a separate letter. 4 of 6 Internal Audit Report Police Department (Org. No. 4300) Audit Period January 1, 2007 December 31, 2008 Audit Audit Background The Police Department was established in 1972 as a 27-person department and known as the Airport Security Police Force. The department has since grownCompliance Audit to a department of 123 FTEs including 100 sworn officers and includes specially trained officers in bomb disposal and explosive detection K-9s, asCompliance Audit well as a special response team and crisis negotiators. The Police Department's mission is to provide professional law enforcement services, protect the rights of individuals, prevent crime, and build community partnerships. Below are financial highlights for a 4-year period ending in 2008: Revenues Description 2005 2006 2007 2008 Contract Revenue $1,292,854 $1,187,856 $0 $185,615 Misc Fed Operating Grant Revenue 2,766 Misc Fed Grant Revenue 240,500 333,139 1,724,021 1,511,634 Misc Revenue Exempt 10,786 6,586 4.496 663 Miscellaneous Revenue (a) 55,562 1,334 304,808 668 ODP Operating Grant Revenue 82,350 915 Sale Of Scrap 1,192 Grand Total $1,600,893 $1,614,031 $2,034,240 $1,698,580 Source: PeopleSoft Note: (a) Included Forfeitures Revenue. Expenses Description 2005 2006 2007 2008 Salaries/Wages & Benefits $15,182,459 $15,100,096 $15,619,013 $16,510,972 Outside Services 953,062 805,754 1,287,954 1,024,539 Equipment Expense 310,047 446,439 670,786 693,183 Supplies/Stock 292,797 315,314 309.491 503,530 Travel & Other Employee Expenses 146,569 123,070 172,693 155,089 Workers Compensation 298,710 87,764 116,176 232.364 Others 210,206 169,721 297,433 308,335 Grand Total $17,393,849 $17,048,158 $18,473,547 $19,428,012 Source: PeopleSoft (depreciation excluded) Audit Objective Our audit objective was to determine whether the department has established and maintained effective controls to reasonably ensure that: 5 of 6 Internal Audit Report Police Department (Org. No. 4300) Audit Period January 1, 2007 December 31, 2008 Department goals and objectives are met Audit Audit Resources are utilized as intended and assets are adequately safeguarded Department operations are in compliance with applicable rules and regulations Compliance Audit Scope of the Audit Compliance Audit The scope of this audit covered the period January 1, 2007 through December 31, 2008. Audit Approach We performed the following audit procedures: We obtained an understanding of the Department operations and its environment. We reviewed applicable state and local laws, and regulations, as well as Port policies, procedures, and guidelines. We obtained and analyzed financial data and other relevant information and assessed risks within the department. We tested data and supporting documentation to determine completeness and accountability including compliance. Other detailed testing included payroll, contract and personal services, equipment expenses and accountability, supplies and stock, travel, and Evidence Room etc. Conclusion The Port of Seattle Police Department's (POSPD) has adequate and effective controls to allow it to meet its goals and objectives and to ensure compliance with applicable policies and procedure. The Department utilizes resources as intended and adequately safeguards its assets. There were no findings during the current audit; however, we identified opportunities to strengthen existing controls, and that information was communicated to management in a separate letter. 6 of 6
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