Office of Social Responsibility PPT

Internal Audit Briefing

Presented to the Port of Seattle
Audit Committee and Tay Yoshitani, CEO
Joyce Kirangi, CPA, Internal Audit Manager
Jack Hutchinson, CPA, CIA, CISA, Audit Supervisor
July 7, 2009

Agenda
Audit Reports
Lease and Concession
Mad Anthony's
Pier 66
Fishermen's Terminal
Department Audit
Office of Social Responsibility
Internal Audit Mid-Year Report
2009 Audit Work Status

Mad Anthony's
Audit Finding
Suggested Financial Recovery
Bell Street Pier - - $2,703
Fishermen's Terminal - - $ 1,403
Management Response
"Management will diligently pursue recovery of
underreported concession fees."

Office of Social Responsibility
Audit Finding
Noncompliance with Port policies and procedures
Recommendation
We recommend that management strengthen
their controls, related to disbursements, to ensure
that the entire department has the knowledge
base necessary to comply with Port policies,
procedures, and guidelines. Each disbursement
should contain adequate documentation to clearly
identify its benefit to the Port.

Office of Social Responsibility
Continue
Management Response
"The Office of Social Responsibility (OSR) completely
concurs with the findings and recommendations. For
background, this is a new department established in
January, 2008, with a Director hired who was new to the
Port. The new Director did not have the proper training
and orientation to the numerous policies and procedures
cited above, and the OSR Manager also lacked proper
knowledge of some of the procedures. The first
administrative staff for OSR was hired in September,
2008. A year of change also included a new Central
Procurement Office (CPO) with new procedures. All in
all, this contributed to some of the inconsistency in
adhering to and knowledge of these Port policies and
procedures"

Mid-Year Audit Status
2009 Audit Status
Open   Closed   Total
Systems Review     1      1     2
Department     6       2     8
Lease and Concession/3rd Party Mgmt.     12      10    22
Special Request      2       3     5
Total Number of Audits Charged**     21      16     37

**Certain audits charged in 2009 were 2008 audits for closing procedures.

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