06 Proposed 2013 Work Plan
2013 Proposed Work Plan by Port of Seattle Internal Audit January 1, 2013, through December 31, 2013 Issue Date: December 4, 2012 2013 Annual Work Plan Table of Contents RISK SCORING METHODOLOGY 3 RISK RATING SUMMARY 4 1) Carryover Audits from 2012 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) IT Audits rd 6) 3 Party Management Agreements 7) Lease and Concession ATTCHMENT A - TOP 40 AUDITABLE UNITS BASED ON OUR RISK SCORING METHODOLOGY 11 ATTACHMENT B PROPOSED 2013 AUDIT PROJECTS WITH PRIOR AUDIT COVERAGE 13 2 of 13 2013 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 remiss 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 theirimpact 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 3 of 13 2013 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 4 1,200 12% Limited Operational Audit 11 5,500 57% Comprehensive Operational Audit 4 1,600 16% Non-Lease Audit Coverage 3rd Party Management 0 0 0% 78% Central Key Processing Systems 1 450 5% Contingency for unexpected 975 10% projects and consulting services Specific suggested audits for 2013 are as follows: 1) Carryover Audits from 2012 The following review was not completed in 2012 due to staffing and workload. This project will be carried to the 2013 Work Plan. a) Systems Review - General Ledger 2) Comprehensive Operational Audit (i.e., Business Units/Departments Operational Audits) There are currently sixty-seven (67) 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 4 of 13 2013 Annual Work Plan sufficient staffing until four years ago when the department was formally established. Hence, the majority of the audit coverage noted represents mainly the last four years. Previously audited business units represent those we assessed and deemed to be most at risk. Audited 39.39% Not Audited 60.61% The list below of proposed business unit reviews captures all high-risk departments based on the 2013 risk assessment. No high-risk departments are part of the group of not-audited (60.6% in the above pie chart). Internal Audit recommends the following business units for review in 2013. 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 high risk will be included in the final scope. Additionally, performance aspects of department operations will be part of all department reviews, where feasible. a) Fishermen's Terminal Fishermen's Terminal offers moorage primarily to a fleet of commercial fishing vessels along with associated services including locker rental and the likes. The department has a receipting operation for the payment of various fees. Internal Audit previously reviewed the department and noted certain weaknesses in receipting operations. Management expressed interest (and Internal Audit agreed) for another review to determine whether the department has adequate and sufficient controls in areas of high risk including, but not limited to, receipting operations. The proposed audit will examine management controls in areas of potential negative impact to the department and the Port to ensure adequate and sufficient mitigation. b) Public Parking Public Parking at Sea-Tac International Airport represents the single largest operating revenue stream at the Port. During 2012, management replaced an aging parking revenue system to address, among other things, Payment Card Industry (PCI) requirements on credit card payments. Management's post-implementation reviews revealed significant system errors that resulted in revenue losses. The proposed audit will examine existing management revenue controls to determine adequacy and effectiveness. In particular, the proposed audit will determine whether there are control gaps within the new system. 5 of 13 2013 Annual Work Plan c) Rental Car Facility The Port opened a new rental car facility in 2012 after many years of construction. It is a 24/7 facility with shuttle services to/from the airport. The department is a new department with approximately 90 FTEs, most of whom are shuttle drivers. To assist the new department in its efforts to establish an effective system of controls, Internal Audit proposes a review of the overall rental car department operations. The proposed audit will review controls in all department operations to determine effectiveness and effectiveness. d) Aviation Maintenance Aviation Maintenance is the largest department at the Port with 350+ FTEs. It maintains various infrastructure and systems from the parking revenue system to elevators at the airport. The department operations necessitate an inventory with an annual balance of $3+ million in supplies and spare parts, most of which is warehoused in the vicinity of the airport. The department uses Maximo, an asset management system, for most of its activity including supply checking in/out and time coding. In recent months, the department has broadened its use to fully utilize functions including the use of mobile devices for on-line, on-time processing of work orders. The proposed audit will examine existing management controls to determine adequacy and effectiveness in areas of high risk, including inventory. 3) Limited Operational Audit (Functional Port-wide audit Approach) a) Controls Over the Port's Deferred Compensation Programs The Port, as part of overall compensation, provides eligible union and non-union employees with a deferred compensation plan for their retirement needs. The plan was created in accordance with applicable Internal Revenue Code. The Port offers an employer matching contribution to the plan based on employee tenure. The plan assets are place in a separate trust. The proposed audit will examine management controls to ensure compliance with applicable rules and regulations, as well as proper oversight. b) Controls and Compliance over Debt Service The Port utilizes various vehicles to finance long-term capital projects. As of 12/31/2011, the total long-term debt is approximately $3.4 billion, consisting primarily of Revenue and General Obligation (GO) bonds. Corporate Finance and Budget oversees activity associated with debt financing and servicing. The proposed audit will examine management debt service controls to determine effectiveness, as well as compliance with the Port's debt policies and bond covenants. 6 of 13 2013 Annual Work Plan c) Review of Payroll Processes at Police and Fire Police and Fire employ over 200 represented officers and firefighters. Services by both departments are expected to be available 24/7, which adds complexities to scheduling and tracking actual hours worked. The more sophisticated a payroll system, the more prone it is to human errors and unintentional complications. The Fire Department has recently implemented a new program to streamline its payroll processes, and an objective review of the new system could bring additional refinements. The Police Department continues to receive grants for some of its programs, which are mostly, if not all, payroll reimbursements. An effective payroll system is critical to ensuring complete and proper reimbursement requests. The proposed audit will examine management controls to determine whether the controls are effective in ensuring proper and accurate processing/reporting of payroll information. d) Review of Port Jobs Contract Before Expiration The Port of Seattle funds a non-profit organization, Port Jobs, to provide employment training and opportunities within the port-related economy. In exchange for the funding, Port Jobs has agreed to deliver certain activities and services. The current agreement has been extended once and will soon expire. The proposed audit will examine Port Jobs to ensure that all agreed-upon deliverables have been realized in accordance with the agreement. e) Review of Port's Small Contractors and Suppliers (SCS) Program In 2010, the Port Commission adopted Resolution 3618 to promote and support small business opportunities within the Port. The Resolution created new small business size standards and a certification program. The program has matured to a point where an objective review can be conducted. The proposed audit will determine program effectiveness and the adequacy of management controls to ensure continuing success of the program. f) Controls over Small Federal Grants Administration Federal financial assistance is required to be audited (commonly referred to as Single Audit), if the assistance exceeds $500,000 annually. Currently the Port's independent auditor, Moss Adams, examines federal assistance annually and reports on compliance and controls. In a Single Audit, an audit approach is quite prescriptive, not only in determining what to audit but also to the extent of audit procedures. Due to the prescriptive nature of the Single Audit, small federal assistance programs often stay "under the radar" and do not receive visibility. The proposed audit will review management controls to determine whether the controls are adequate and effective to ensure: 1) compliance and 2) proper and complete inclusion of all eligible costs in the reimbursable cost pool. 7 of 13 2013 Annual Work Plan g) Federal Inspection Services (FIS) Revenue Review FIS charges are assessed to inbound international passengers who use the space for the inspection by Customs and Border Protection (e.g., US Customs area). Much like concession agreements, FIS fees are self-reported to the Port by international carriers. Management has little or no means at the time of the reporting to verify the accuracy and completeness of the fees. In recent years, the Port has been successfully attracting international carriers to Sea-Tac. As a result, the number of international passengers has been steadily growing. The proposed audit will examine reported FIS fees to determine accuracy and completeness. h) Controls over Port Construction Services (PCS) Close-Out Processes At the close of a project, PCS keeps a number of documents to ensure that a complete set of records is retained in accordance with applicable requirements (e.g., Port policies, federal requirements). There are often overlapping record retention responsibilities among various departments (e.g., CPO, Accounting). There is an efficiency concern. The proposed audit will review management controls to determine whether the current PCS closeout process is efficient, especially in record retention. i) Controls over Purchases under $20,000 from acquisition to disposal/surplus Purchases with a reasonable useful life but below the Port's capitalization threshold - currently $20,000 - are recognized as an expense. However, in recognition of their useful life, departments are required to have a system in place to account for such purchases from acquisition to surplus/disposal. Often these purchases are referred to as "small and attractive" and/or "tools and supplies." Due to their relatively low value and portable size, they are more prone to misplacement and potential misuse. The proposed audit will review Port policies/procedures for adequacy, and review departments to determine whether the policies are being complied with as intended. j) Follow-Up Review of Port's Fleet Operations Internal Audit reviewed fleet operations in 2011 and noted issues related to less than optimal use of Maximo and noncompliance with fleet management policy. Management has been addressing the issues, and the proposed follow-up will review post-audit management action to determine whether the issues have been effectively addressed. k) Review of Port Code of Conduct and Ethics Programs Internal Audit attempts to conduct one governance audit annually, to provide reasonable assurance of effectiveness. Per the International Professional Practices Framework (IPPF) of the Institute of Internal Auditors (IIA), Standard 2110Governance r equires audits of governance processes related to ethics and values within an organization. In 2013, Internal Audit proposes a review of the Port's code of conduct and ethics programs, in recognition that these are fundamental to being a good steward of the public trust. Appropriate ethics and values also promote and maintain a high performing and respectful workforce. 8 of 13 2013 Annual Work Plan The proposed audit will review programs' effectiveness and review management controls to ensure continuing success of the programs. 4) Central Key Processing Systems Internal Audit will conduct a carryover audit of the General Ledger from 2012 work plan in 2013. 5) IT Audits Internal Audit will conduct a number of IT engagements in 2013 based on a 3-year audit work plan from the Enterprise Technology Risk and Assessment in 2012. It should be noted that the planned 2013 IT audits will be outsourced. Internal Audit is not currently staffed with the necessary expertise to conduct specialized IT audits. 6) 3rd Party Management Agreements Internal Audit does not propose a review of 3rd party management agreements in 2013. All 3rd party agreements have been reviewed in the last three years. 7) Lease and Concession There are 468 lease and concession agreements according to PROPWorks. Of those, we have audited thirty-eight 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 8.12% 46% 54% 91.88% Graph #1 Graph #2 Of 468 lease and concession agreement universe, approximately 71 have a concession part to the agreement, and these are considered high risk. The rest of the lease agreements are mainly for space rentals. 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). For concession agreements, we have audited 38 of 71 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 33 concession agreements are of low dollar contributors to the Port and, thus, considered low risk in quantitative terms. 9 of 13 2013 Annual Work Plan Internal Audit proposes the following lease agreements for review in 2013: a) Retail Lease and Concession Agreements Inmotion Pictures - electronics, entertainment and accessories retailer b) Food and Beverage Lease and Concession Agreements o Vino Volo wine bar o Dilettante Chocolates caf with mocha, coca, truffles, etc. c) Service Concession Agreements Massage Bar onsite massage clinic 10 of 13 2013 Annual Work Plan Attchment A - Top 40 Auditable Units Based On Our Risk Scoring Methodology Legends for the table are as follows: - Projects selected for 2013. * - IT risks will be addressed in a separate engagement 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. Although financial impact is high, the risk associated with airline landing fees is low because all costs are eventually recovered by the Port. Example, o Landing fees were reviewed as a type in 2010. o Gate fees were reviewed as a type in 2011. # - Audits that have already been reviewed in the la st three to five years are not selected again for 2013. Generally ratings, especially for lease and concession, are high because of their high revenue impact. X - Auditable units beyond the 40 th are not part of the list and are not considered for 2013 audits because of unavailability of audit resources. Every year, Internal Audit will strive to audit what is believes has the highest risk to the Port. 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 2013 audits Total Preliminary Auditable Unit Impact Likelihood Audit Universe Group Score 2013 Audits Controls Over the Port's Deferred 1 13.59 3.75 3.63 Limited Operational Audit Compensation Programs 2 Controls and Compliance over Debt Services 13.59 3.75 3.63 Limited Operational Audit 3 ALASKA AIRLINES INC 12.89 4.13 3.13 Lease and Concession @ 4 Review of Payroll Processes at Police and Fire 12.83 3.67 3.50 Limited Operational Audit Review of Port Jobs Contract Before 5 12.83 3.67 3.50 Limited Operational Audit Expiration Review of Port's Small Contractors and 6 12.83 3.67 3.50 Limited Operational Audit Suppliers (SCS) Program 11 of 13 2013 Annual Work Plan Controls over Small Federal Grants 7 12.69 3.50 3.63 Limited Operational Audit Administration 8 General Control 12.50 3.75 3.33 IT Audit * 9 Application Control 12.50 3.75 3.33 IT Audit * 10 Risk Assessment 12.00 4.00 3.00 IT Audit * 11 Performance 12.00 4.00 3.00 IT Audit * 12 DELTA AIR LINES INC 11.72 3.75 3.13 Lease and Concession Federal Inspection Services (FIS) Revenue 13 11.67 3.33 3.50 Limited Operational Audit Review Controls over Port Construction Services (PCS) 14 11.67 3.33 3.50 Limited Operational Audit Close-Out Processes 15 Follow-Up Review of Port's Fleet Operations 11.14 3.30 3.38 Limited Operational Audit Controls over Purchases under $20,000 from 16 11.10 3.42 3.25 Limited Operational Audit acquisition to disposal/surplus 17 DILETTANTE CHOCOLATES INC 10.94 3.13 3.50 Lease and Concession 18 TASTE INC dba VINO VOLO 10.50 3.00 3.50 Lease and Concession 19 INMOTION PICTURES 10.16 3.13 3.25 Lease and Concession 20 MASSAGE BAR 10.16 3.13 3.25 Lease and Concession Landside (Public Parking and Rental Car 21 10.09 3.27 3.08 Comprehensive Operational Audit Facility) 22 Fishermen's Terminal 9.93 3.45 2.88 Comprehensive Operational Audit 23 General Ledger 9.92 3.50 2.83 Central Key Processing Systems 24 Aviation Maintenance 9.77 3.50 2.79 Comprehensive Operational Audit 25 UNITED AIRLINES 9.38 3.00 3.13 Lease and Concession @ 26 US AIRWAYS INC 9.38 3.00 3.13 Lease and Concession @ Review of Port Code of Conduct and Ethics 27 9.38 3.00 3.13 Limited Operational Audit Programs 28 P-Card Policy (expanded use) 9.00 3.00 3.00 Limited Operational Audit # Review process of declaring emergencies in 29 9.00 3.00 3.00 Limited Operational Audit X Port projects 30 HOST INTERNATIONAL, INC 8.98 3.13 2.88 Lease and Concession # 31 EX OFFICIO LLC 8.98 3.13 2.88 Lease and Concession # 32 FOOD SYSTEMS UNLIMITED INC 8.98 3.13 2.88 Lease and Concession # 33 IVARS INC 8.98 3.13 2.88 Lease and Concession # 34 PALLINO SEATAC LLC 8.98 3.13 2.88 Lease and Concession # 35 AVIS BUDGET CAR RENTAL 8.94 2.75 3.25 Lease and Concession # 36 CLIPPER NAVIGATION INC 8.94 2.75 3.25 Lease and Concession X 37 Payroll 8.93 3.40 2.63 Central Key Processing Systems # 38 Procurement (legacy accounting function) 8.93 3.40 2.63 Central Key Processing Systems # EX-5 Policy -Lobbying Activities of Port 39 8.85 2.83 3.13 Limited Operational Audit X Employees EX-7 Procedure - Incident, Loss and Claim 40 8.85 2.83 3.13 Limited Operational Audit X Procedures 12 of 13 2013 Annual Work Plan Attachment B Proposed 2013 Audit Projects with Prior Audit Coverage 13 of 13 ATTACHMENT B - PROPOSED 2013 AUDIT PROJECTS WITH PRIOR AUDIT COVERAGE Port of Seattle Internal Audit Department Proposed 2013 Audits with Prior Audit Coverage History Suggested Column1 Project Description 2010 2011 2012 2013 Work Division Contact Responsible Mgmt. Plan Central Key Accounts Receivables/Billings Corporate Sherry Pittman Rudy Caluza Processing Asset Management Corporate Debbi Browning Rudy Caluza Systems General Ledger Corporate Debbi Browning 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 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 Comprehensive Aviation Marketing Aviation Kazue Ishiwata Dave Soike Operational Audit Airport Office Building Aviation Michele Fideler Antonio Baca Container Management Seaport Michael Burke Linda Styrk Airfield Operations Aviation Mark Coates Mike Ehl Marketing and other Services that Promote Port Seaport Bari Bookout Linda Styrk Services and Facilities Commission Office Corporate Mary Gin Kennedy Commissioners Air Terminal Operations Aviation Nick Harrison Mike Ehl Risk Management Corporate Jeff Hollingsworth Dan Thomas Real Estate Division Portfolia Management Real Estate Melinda Miller Joe McWilliams Bell Harbor International Conference Center (BHIC) Real Estate Melinda Miller Joe McWilliams World Trade Center (WTC) -W Seattle Real Estate Melinda Miller Joe McWilliams 3rd Party Pier69 Port Cafeteria Real Estate Nick Milos Joe McWilliams Management VIP Lounge Aviation Jeffrey Wolf Jim Schone Aviation Lost and Found Aviation Susan Hansen Smith Nicholas Harrison 3rd party administrator of self-funded medical/dental Corporate David Leon Gary Buchanan 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 LOUIS DREYFUS CORP Seaport Mike McLaughlin Linda Styrk SEATTLE RESTAURANT ASSOCIATES Aviation Deanna Zachrisson Jim Schone FIREWORKS 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 ATTACHMENT B - PROPOSED 2013 AUDIT PROJECTS WITH PRIOR AUDIT COVERAGE Port of Seattle Internal Audit Department Proposed 2013 Audits with Prior Audit Coverage History Suggested Column1 Project Description 2010 2011 2012 2013 Work Division Contact Responsible Mgmt. Plan Jolene Culler/James SKY CHEFS INC Aviation Jim Schone Lease and Jennings Concession CONCESSIONS INT'L INC. Aviation Deanna Zachrisson Jim Schone 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 Landed Weight/Landing fees - all airlines Aviation Vicky Ausbun Mike Ehl IVARs Aviation Deanna Zachrisson Jim Schone SODEXHO AMERICA LLC Aviation Deanna Zachrisson Jim Schone Crane Rental (EAGLE MARINE, STEVEDORE SVCS, Seaport Mike Burke Linda Styrk TOTAL TERMINALS) 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 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 Elaine Travelex Currency Aviation Lincoln/Deanna Jim Schone Zachrisson Inmotin Pictures Aviation Deanna Zachrisson Jim Schone Vino Volo Aviation Deanna Zachrisson Jim Schone Massage Bar Aviation Deanna Zachrisson Jim Schone STILA (limousine association) Aviation Jeffrey Hoevet Mike Ehl Airline Audit (one or two annually) Aviation Vicky Ausbun Mike Ehl Subtenant Review (e.g., Concourse Concession) Aviation Deanna Zachrisson Jim Schone Fuel Dock at Shilshole Real Estate Darlene Robertson Joe McWilliams Real Estate-Lindsay Real Estate-Lindsay Follow-Up of Aviation/Real Aviation/Marine Maintenance -- inventory Pulsifer/ Airport-John Pulsifer/ Airport-John Prior Audit Estate Christianson Christianson Findings and/or Management Ground Transportation - revenue completeness Aviation Stacy Mattson Jeff Hoevet Letter Items ID Badging - receipting/system weaknesses Aviation Christian Samlaska Wendy Reiter Police Department Corporate Rodney Covey Colleen Wilson Design CM procedures related to Vendor vs. Employee Corporate Jack Hutchinson Joyce Kirangi Database Continuous Design CM procedures related to Request for Monitoring (CM) Corporate Jack Hutchinson Joyce Kirangi Payment Execute and Test CM Procedures Corporate Jack Hutchinson Joyce Kirangi ATTACHMENT B - PROPOSED 2013 AUDIT PROJECTS WITH PRIOR AUDIT COVERAGE Port of Seattle Internal Audit Department Proposed 2013 Audits with Prior Audit Coverage History Suggested Column1 Project Description 2010 2011 2012 2013 Work Division Contact Responsible Mgmt. Plan 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 Office of Social Responsibility - effectiveness/is the Corporate Luis Navarro Luis Navarro dept. achieving the objective? 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 Monitoring of Insurance requirements on various Corporate Jeff Hollignsworth Dan Thomas contracts Limited Procurement card adminstration Corporate Patty Etzkorn Tim Jayne Operational Audit 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 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 Controls over Small Federal Grants Administration Port Wide Port Wide Port Wide 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 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 HR policies/procedures related to service/PTO hours Corporate Tammy Woodward Gary Buchanan after separation Enterprise Risk Management ERM/Strategic Planning Corporate Jeff Hollingsworth Dan Thomas (ERM) Payment Card Industry (PCI) Compliance Corporate Various Various Contingency Special Projects as Requested, Unexpected Events, etc Various Various Various
Limitations of Translatable Documents
PDF files are created with text and images are placed at an exact position on a page of a fixed size.
Web pages are fluid in nature, and the exact positioning of PDF text creates presentation problems.
PDFs that are full page graphics, or scanned pages are generally unable to be made accessible, In these cases, viewing whatever plain text could be extracted is the only alternative.