Work Plan

Internal Audit
(Current Department Org. Chart,
FTEs, and Audit Type Focus)

Port Commission

CEO
3-member Audit
Committee
Sr. Admin.
Internal Audit Director
Assistant

Audit Manager

Sr. Internal Auditor  Internal Auditor
Sr. Internal Auditor   Internal Auditor
Performance
Internal Auditor
Auditor
Intern

Governance
(Accountability,        Risk Assessment       Internal Controls          Compliance
Fiscal Integrity and
Transparency)

Port of Seattle Internal Audit Department
Approved 2011 Audits

Note: 1) Approved 2011 audits include suggestions by management (superscripted) and Internal Audit (non superscripted).
2) Estimated audit resources are based on 8,854 hours which is 75% of the total FTE hours for internal Audit staff. The remaining 25% includes such administrative/professional
hours as training, sick, vacation, etc.
Approved
Column1                          Project Description               2011 Work     Status      Division          Contact        Responsible Mgmt.
Plan
Comprehensive
Operational Audit
Asset Management                                                         Corporate       Debbi Browning         Rudy Caluza
(Central Processing
Reviews)                                                                   In Progress
Airport Public Parking Garage                                        Complete       Aviation          Diane Santiago           Jeff Hoevet
Comprehensive    Airport Office Building                                      Complete      Aviation        Michele Fideler        Antonio Baca
Operational Audit
Container Management                                        Complete      Seaport         Michael Burke           Linda Styrk
(Organizational
Operations Reviews)   Airfield Operations                                               Not Started      Aviation           Mark Coates             Mike Ehl
Follow-Up (Police Department)                                     Not Started     Corporate         Rodney Covey          Colleen Wilson
3rd Party Operational  VIP Lounge                                                    Not Started      Aviation           Jeffrey Wolf            Jim Schone
Audit         Aviation Lost and Found                                        Complete      Aviation       Susan Hansen Smith     Nicholas Harrison
Jolene Culler/James
ENTERPRISE (owns Alamo and National)                                       Aviation                                Jim Schone
In Progress                           Jennings
AIRPORT MANAGEMENT SERVICES LLC (Hudson)                        Aviation      Deanna Zachrisson       Jim Schone
In Progress
CRUISE TERMINALS OF AMERICA LLC                     In Progress     Seaport       Mike McLaughlin        Linda Styrk
REPUBLIC PARKING NORTHWEST INC (Pier 66)               Not Started    Real Estate       Melinda Miller        Joe McWilliams
Wendy's (Latrelle's)                                      Not Started     Aviation       Deanna Zachrisson        Jim Schone
IVARs                                                  Not Started     Aviation      Deanna Zachrisson       Jim Schone
Crane Rental (EAGLE MARINE, STEVEDORE SVCS,
Seaport      Mike Burke       Linda Styrk
TOTAL TERMINALS)                                     Not Started
CityIce Cold Storage Company/ Pier 91                            Complete       Seaport            Mike Burke             Linda Styrk
Lease and Concession
Bill and Nick Inc.                                                        Not Started     Real Estate          Melinda Miller           Joe McWilliams
Jolene Culler/James
Simply Wheelz LLC (Rent-A-Car)                                                 Aviation                                  Jim Schone
Not Started                           Jennings
Elaine Lincoln/Deanna
Ex Officio LLC                                                                      Aviation                                    Jim Schone
Not Started                          Zachrisson
Elaine Lincoln/Deanna
Food Systems Unlimited Inc                                                       Aviation                                   Jim Schone
Not Started                          Zachrisson
Airline Audit (one or two annually)                                    Not Started       Aviation            Vicky Ausbun               Mike Ehl
Subtenant Review (e.g., Concourse Concession)                  Not Started      Aviation        Deanna Zachrisson         Jim Schone
Fuel Dock at Shilshole                                              Complete     Real Estate       Darlene Robertson        Joe McWilliams
John
Fleet Maintenance (cross functional Program) -                                       Aviation/Real   Mary Ann Lobdell/Benny
Christianson/Lindsay
efficiency                                                                                      Estate          Austin/Luisa Bangs
In Progress                        Pulsifier
Limited Operational
Mobile Communication Device Procurement Practices
Audit                                                                                      Corporate           Kim Albert            Peter Garlock
and Administration                                                    Complete
ABM contract (Aviation Main Terminal janitorial
Aviation      Andy Frank       Mike Ehl
services) - effective monitoring?                                         Not Started
Continuous Monitoring                                            In Progress     Corporate        Jack Hutchinson         Joyce Kirangi
Nonaudit Services
Enterprise Risk Management (ERM)                             In Progress     Corporate       Jeff Hollingsworth         Dan Thomas
Payment Card Industry (PCI) Compliance                         In Progress     Corporate            Various                Various
Contingency      Special Projects as Requested, Unexpected Events,
Various       Various        Various
etc
2010 audits completed in 2011      7
2011 audits completed                7
Status Count
2011 audits not started               14
2011 audits in progress                8
Audit       Exit Month
Overtime *   Jan
Dollar RAC * Jan
Fox RAC *   Jan
Travel *      feb
CDD *      April
Thrifty *       April
Mob. Device June
Pub. Parking June
Lst & Found  June
SeaTac Util * June
AOB      July
Shilshole     July
CityIce       Aug
Container Op Aug
* Audits highlighted in yellow are 2010 audits exited in 2011.
Internal Audit Department
Calculation of Remaining Audit Resources in 2011

Assumptions
1. 20 weeks remaining in the year (Aug. thru Dec.)
2. 25% administrative (training, vacation, sick, holiday, etc)
3. audit manager at 50% for audit work
Internal Auditor 1                                 563
Internal Auditor 2                                 563
Internal Auditor 3                                 563
Senior Auditor 1                                563
Senior Auditor 2 *                               563
Performance Auditor 1 *                       563
Audit Manager                              281
Subtotal                                     3,656
less
*12 weeks to fill Senior Auditor Position #2      (338)
* New position effective July 2011

Estimated Total Available Audit Resources    3,319         "a"
(in hours) from August thru December 2011
Original Work Plan Audit Hours               8,900
Consumed thru July 2011                   5,000 
Remaining per the original 2011 work plan    3,900         "b"
shortage of the originally planned hours (see
"b") as compared to the estimated remaining   (581)  "c"
resources available (see "a")
Based on the estimated shortage (see "c"), we recommend carrying forward approx. 2 to 3
audits to the 2012 work plan.
Audit Work Progress
(based on TeamMate time entries)
Status Legend: C -- complete; O -- ongoing; NS -- not started
Name                         Start End Status Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Asset Management                                                            5     7      O
Department Audit of Airport Operations - Landside                                    1     5      C
Airport Office Building Mgmt                                                       4     7      C
Seaport Container Operations Dept. Review                                          5     7      C
Air Field Operations Dept. Review                                                  8     12     NS
Lost and Found at the airport                                                      4     6      C
VIP Lounge at the airport                                                          8     12     NS
ENTERPRISE RENT A CAR                                                    5     7      O
SIMPLY WHEELZ                                                         8    12     NS
Lease and Concession Audit of Airport Management Services (Hudson News)            2     7      O
CRUISE TERMINALS OF AMERICA                                             5     7      O
REPUBLIC PARKING NORTHWEST                                           8    12     NS
LATRELLES EXPRESS                                                        8    12     NS
IVARS                                                                   8    12     NS
Crane Rental Agreement Review                                                   8     12     NS
CITY ICE AND COLD STORAGE                                                5     7      C
BILL & NICK INCORPORATED                                                 8    12     NS
EX OFFICIO                                                                  8    12     NS
FOOD SYSTEMS UNLIMITED INC                                             8    12     NS
Airline Audit                                                                     8     12     NS
Subtenant Review                                                                8     12     NS
SHILSHOLE BAY FUEL DOCK                                                  4     6      C
Port Fleet                                                                       4     7      O
Mobile Communication Device Procurement Practices and Administration                1     5      C
ABM Contract                                                                    8     12     NS
Performance Audit of CDD Contracting                                              1     5      C
Audit of Aviation Overtime                                                         1     1      C
Dollar Rent-A-Car                                                                 1     2      C
Fox Rent-A-Car                                                                  1     1      C
Travel and Entertainment Expenses                                                 1     2      C
Thrifty Rent-A-Car                                                                1     3      C
SeaTac Utilities                                                                   1     5      C
9    8    6   9   14  10   8   13   13  13   13   13

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