INTERNAL AUDIT REPORT 
OPERATIONAL AUDIT 
CASH CONTROLS 

JANUARY 2019  DECEMBER 2019 

ISSUE DATE: MARCH 25, 2020 
REPORT NO. 2020-01 




INTERNAL AUDIT

Cash Controls 

TABLE OF CONTENTS 

Executive Summary ................................................................................................................................................ 3 
Background ............................................................................................................................................................. 4 
Audit Scope and Methodology ............................................................................................................................... 6 
Schedule of Findings and Recommendations ....................................................................................................... 7 
Appendix A: Risk Ratings ..................................................................................................................................... 12 
Appendix B: Cash Memo ....................................................................................................................................... 13 













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Cash Controls 
Executive Summary 
Internal Audit (IA) completed a Cash Controls audit for the period January 2019 through December
2019. The audit was performed to identify key areas within the Port where cash is handled, and to
evaluate the design and effectiveness of internal controls supporting those cash processes. 
Cash is the most liquid of assets and is inherently susceptible to loss. Therefore, implementing sound
internal controls and processes is important to prevent misappropriation. Additionally, the Revised Code
of Washington (RCW) 43.09.240 requires moneys to be deposited within 24 hours of collection, unless
an exception has been granted by the treasurer of the local government. 
The Port of Seattle receives most of its cash at the airport parking garage. In 2018, Internal Audit
completed a review of Cash Controls at the Sea-Tac Parking Garage. Additionally, in late 2019, three
cashiers were terminated at the airport parking garage for fraudulent cash activities. Based on the
method by which the cashiers conducted the cash thefts, Internal Audit issued a memo to the Aviation 
Managing Director offering recommendations to further enhance related controls. Accordingly, the
parking garage was out of scope for this audit. The memo with a management response can be found
in Appendix B. 
Port management's internal controls related to cash needed improvement. In some instances, controls
existed, but were not followed, whereas in others, controls did not exist and needed to be developed.
These issues are listed below and discussed in greater detail beginning on page seven of this report. 
1. (Medium) - Segregation of Duties were not integrated into the cash processes at Fishermen's
Terminal and Shilshole Bay Marina. Staff levels were limited at these locations, however, introducing
a few key control enhancements to the existing processes could reduce the risk of misappropriation. 
2. (Medium) - The Airport (SEA) Lost and Found staff did not follow established procedures on cash
handling. Accordingly, during our testing, we were unable to verify transactions where currency 
received was accurately recorded, retained, released to the claimant, or deposited to the Port's bank
account. 
We extend our appreciation to Port management and staff for their assistance and cooperation during 
this audit. 


Glenn Fernandes, CPA 
Director, Internal Audit 



Responsible Management Team 
Stephanie Jones-Stebbins, Managing Director, Maritime 
Kenneth Lyles, Director, Maritime Operations and Security 
Lance Lyttle, Managing Director, Aviation 
Julie Collins, Director, Customer Experience and Brand Strategy 

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Cash Controls 

Background 
The Revised Code of Washington (RCW) 43.09.240 requires moneys to be deposited within 24 hours
of collection, unless an exception has been granted by the treasurer of the local government. These
exceptions are required to be written, certifying that the money is held with proper safekeeping and may
not exceed a period greater than one deposit per week. 
The table below reflects the total cash (currency and coin) receipts deposited to the Port bank accounts,
from January 2018 through December 2019 followed by a brief background of the department and the
nature of cash collected. 
Department                                    2018 Revenue     2019 Revenue    Total Revenue % of Total Revenue
Airport Public / Employee Parking                       $3,343,444         $2,971,534         6,314,978              87.3%
Shilshole Bay Marina Operations                           294,835             233,551           528,386              7.3%
Bell Harbor Int. Conf. Center/World Trade Center              19,942             133,639           153,582               2.1%
Fishermen's Terminal Operations                           60,301              84,941          145,242              2.0%
Aviation Customer Service (Airport Lost & Found)*           14,531  *           43,000 **         57,531               0.8%
Bell Harbor (Pier 66) Marina                                  13,584               6,352            19,936               0.3%
Accounting and Financial Reporting                           7,080               5,049            12,129               0.2%
Total                                                   $3,753,717         $3,478,067       $7,231,784              100%
* Reflects non-claimed currency deposited into Port's account
** April through December / Hallmark contract commenced April 2019 (does not include foreign currency)
Airport Public Parking 
The garage is the largest parking facility in the region with over 13,000 stalls. Toll booths are operated
by 19 cashiers and 14 supervisors who process over 2 million parking transactions. Although most 
transactions are processed using credit cards, approximately $3 million is cash. 
Shilshole Bay Marina Operations 
Located in Ballard, Shilshole provides moorage with slip sizes ranging anywhere from 18 to over 111
feet. Service at the Marina includes free parking, garbage/recycling, and bilge pump-out. Cash is
received through moorage payments and coins from showers. 
Bell Harbor International Conference Center / World Trade Center 
The World Trade Center and Bell Harbor International Conference Center are managed by Columbia
Hospitality, Inc., through a third-party management agreement. Cash is collected primarily through a
cash bar and various events. In 2019, cash payments for a wedding event and a holiday event totalled
approximately $99,000. Other than reviewing procedures and discussions with Columbia Hospitality
management, no further procedures were performed. 
Fishermen's Terminal Operations 
Provides freshwater moorage for 400 commercial fishing vessels and work boats. The facility opened in
1914 and offers dining and marina services. Cash collections are primarily from moorage. 
Aviation Customer Service (Airport Lost & Found) 
Cash in this account is derived from the Airport Lost and Found. The Lost and Found operation is
outsourced to Hallmark Aviation Services (Hallmark) since April 2019. The funds remain in the
Hallmark's custody for 30 days until turned over to the Port's bank account. 


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Bell Harbor (Pier 66) Marina 
Located at Bell Street Pier/Pier 66, the neighborhood includes Seattle's finest restaurants, hotels,
shopping, Pike Place Market, Seattle Center, the Space Needle, and the Seattle Aquarium. The marina
offers accommodations for approximately 70 boats, from 30 to 150 feet. Cash collections were primarily
f rom moorage. In late 2019, the marina stopped accepting cash payments.
Accounting and Financial Reporting 
Cash collections include reimbursement from unallowable credit card transactions and miscellaneous
Port events. 
















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Audit Scope and Methodology 
We conducted the engagement in accordance with Generally Accepted Government Auditing Standards 
and the International Standards for the Professional Practice of Internal Auditing. Those standards
require that we plan and conduct an engagement to obtain sufficient, appropriate evidence to provide a
reasonable basis for our findings and conclusions based on our engagement objectives. We believe that
the evidence obtained provides a reasonable basis for our findings and conclusions based on our
engagement objectives. 
The period audited was January 1, 2019 through December 31, 2019 and included the following
procedures: 
Policies and Procedures 
Verified that policies and procedures existed and determined whether they were being followed. 
Determined whether training was provided to employees handling cash. 
Performed walkthroughs and observed cash handling processes. 
Assessed the effectiveness of monitoring procedures. 
Determined whether cash receipts were reconciled and deposited timely. 
Assessed whether "cash on hand" was excessive. 
Cash Handling 
Determined whether individuals counting, recording, and depositing cash were authorized. 
Evaluated segregation of duties. 
Safeguards 
Determined whether cash deposit boxes were secured, safes were locked, and keys were 
controlled. 










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Schedule of Findings and Recommendations 
1) Rating: Medium 
Segregation of Duties were not integrated into the cash processes at Fishermen's Terminal and
Shilshole Bay Marina. Staff levels were limited at these locations, however, introducing a few key
control enhancements to the existing processes could reduce the risk of misappropriation. 
A fundamental element of internal control is the segregation of key duties. The basic idea underlying
segregation of duties is that no employee or group of employees should be in a position both to perpetrate
and conceal errors or fraud in the normal course of their duties. In general, the principal incompatible duties
to be segregated are1: 
Custody of cash 
Authorization or approval of related transactions affecting cash 
Recording or reporting of related transactions 
Reconciliations 
We found that at both Shilshole Bay Marina and Fishermen's Terminal, the same employee who
receives cash from customers can also record cash into the Marina Management System (MMS),
reconcile the daily cash received, and prepare the deposit for collection by Loomis for delivery to the
Bank. Allowing the same individual to perform these functions violates the key principles of segregation
of duties. 
Internal Audit recognizes that implementing robust cash controls should be commensurate with the level
of risk. Smaller businesses often do not have resources or the ability to hire additional staff to perform
these functions, and in certain situations, segregation of duties might be cost prohibitive. However, in
these instances, other monitoring or compensating controls such as manager's spot-checking of daily
cash reconciliations and review/approval of cash posting adjustments (e.g., override) can be put in place. 
We also identified instances where shower coins were not collected/deposited timely (weekly) as
required by RCW 43.09.240. 
Finally, at Fishermen's Terminal, an audit trail of the cash processes to determine who did what, needed
improvement. Internal Audit was unable to determine who received cash, who posted receipt of cash in
the system, and who reconciled cash. Fishermen's Terminal did not have cash handling policies and
procedures for staff to follow. 

Recommendations: 
At a minimum, we recommend requiring that two people, as opposed to one, receive and record the
cash.  We  also  recommend  that  management  review  the  reconciliation  daily.  That  way,  if
misappropriation were to occur, after the initial receipt and recording, it would more likely be detected. 
These control enhancements to the existing processes should be reflected in written policies and
procedures and communicated/enforced to staff who are engaged in cash handling. 


1 The Institute of Internal Auditors (IIA) 

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Management Response/Action Plan: 
Fishing & Commercial Operations/Fishermen's Terminal 
Fishermen's Terminal (FT) located on Salmon Bay has been the homeport of the North Pacific Fishing
Fleet since 1914. It is a full-service facility designed to service the active commercial fishing fleet.
Terminal management acknowledges and accepts the findings of this internal Cash Controls Audit, and 
will enact the following processes as a response to those findings: 
Control Gap 1 - Fishermen's Terminal management shall implement two-person receipt and
validation process for checks and cash: 
FT has discontinued the person-to-person receipt of moorage and storage payments after-hours.
Customers who desire to pay after-hours will be provided an envelope to pay using the Overnight Drop
Box.  Additionally, all daily deposits will be validated using a two-person process (one staff and one
manager). 
Control Gap 2 - No managers approval for adjustment (e.g., Overrides) except for account
credits: 
The Information Communications and Technology department or ICT Client Services Team is taking
steps to modify permissions in our existing Marina Management System (MMS) platform. 
Effective immediately, written guidance shall be provided to all employees indicating that overrides must
be accomplished by a manager or supervisor. Additionally, monthly reviews will be conducted by
management to validate compliance. This function has been elevated to a mandatory function in our
Vessel Management System (VMS). 
Control Gap 3 - No cash handler's ID in system or physical documentation: 
An Electronic Stamp will be created to provide signature blocks on the Reconciliation Sheets (produced
by the Marina Management System). 
Shower coins are not collected/deposited timely (weekly). FT shall improve existing controls to ensure
weekly deposits are in accordance with our most current Treasury Waiver. All exceptions to the waiver
will be  identified in writing.   Each  explanation will  be reviewed by the Senior  Manager  and  the
Department Director. Furthermore, Internal Audit's recommendation to discontinue cash collection for
showers will be reviewed during our next Tariff #6 Review. 

Recreational Boating/Shilshole Bay Marina 
Shilshole Bay Marina opened in 1962 and hosts 1,430 recreational boating slip moorages. Of the 1,430
available moorage slips, 350 are allocated for Live-Aboard moorage, which represents approximately
600+ Live-Aboard moorage residents. This represents the largest Live-Aboard community on the West
Coast. Shilshole Bay Marina management acknowledges and accepts the findings of this internal Cash
Controls Audit, and will enact the following processes as a response to those findings: 
Control Gap 1 - No segregation of duties in the daily processes: 
Shilshole Bay Marina will maintain a single person to receive and record cash based on staffing
limitations. Management will review the daily reconciliation. This process will be defined in a Standard
Operating Procedure. Harbor Operations Specialists do not accept after-hours payments. 

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Cash Controls 
Control Gap 2 - No manager/supervisor review in the daily process: 
The Information Communications and Technology department or ICT Client Services Team is taking
steps to modify permissions in our existing Marina Management System (MMS) platform. 
Effective immediately, written guidance shall be provided to all employees indicating that overrides must
be accomplished by a manager or supervisor. Additionally, monthly reviews will be conducted by
management to validate compliance. This function has been elevated to a mandatory function in our
Vessel Management System (VMS). 
Control Gap 3 - No cash handler's ID in system or physical documentation: 
An Electronic Stamp will be created to provide signature blocks on the Reconciliation Sheets (produced
by the Marina Management System).
Coin payment collection boxes to utilize the customer showers have been removed, thus eliminating the
need to collect shower coins. With the newly constructed Customer Service Facilities opening this year, 
management is exploring ways for alternative payment methods to eliminate on-going theft and
vandalism associated with these pay-at-point machines. Alternative forms of payment for this service
has been endorsed by Internal Audit. 

DUE DATE: 6/30/2020 












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2) Rating: Medium 
The Airport (SEA) Lost and Found staff did not follow established procedures on cash handling.
Accordingly, during our testing, we were unable to verify transactions where currency received
was accurately recorded, retained, released to the claimant or deposited to the Port's bank
account. 
The Airport Lost and Found office is outsourced to a third party and overseen by the Port's Aviation
Customer Service Department. Hallmark Aviation Services (Hallmark) was selected under a service
agreement, which commenced in April 2019, to operate the Lost and Found service at SEA. The service
agreement requires Hallmark to establish detailed procedures that explain how to account for cash once
it is received by Hallmark. The procedures manual, when reviewed by Internal Audit, was deemed
comprehensive, and included key controls, including segregation of duties, manager review and
approval, and record keeping. The manual included intake protocols, disposition procedures, and
special handling procedures for property of high value. 
However, Internal Audit's transactional testing identified exceptions throughout the processes. Due to
inadequate or missing documentation as required by Hallmark procedures, we were unable to determine
that the amount initially received was recorded accurately, agreed to what was placed into the on-site
safe, or whether the cash released to the claimant or deposited to the Port account, agreed to the amount
received, in many cases. Furthermore, reconciliations to account for cash received, retained, returned,
and/or deposited was not performed. 
During the audit period, April through December 2019, total cash turned over to Lost and Found, was
approximately $43,000 (excluding foreign currencies), of which approximately $28,500 was not claimed
and deposited into the Port's bank account. The disposition of the Lost and Found property is governed
by the Revised Code of Washington 63.21.60 (Duties of government entity acquiring lost property  
Disposal of property). It states, "If the property is not returned to a person validly establishing ownership
or right to possession of the property, the government entity shall forward the lost property within thirty
days but not less than ten days after the time the governmental entity acquires the lost property to the
chief law enforcement officer." According to Hallmark procedures, unclaimed currency shall be deposit
into the Port's account monthly. Of the 15 samples tested, 11 exceeded the 30-day holding requirement
by 6 to 75 days, prior to being deposited to the Port's bank account. We were unable to verify the
timeliness of four transactions because disposition documentation did not exist. 

Recommendations 
The Port's Aviation Customer Service team should establish a process with Hallmark to regularly monitor
the contractor's compliance with cash handling procedures, to assure that Hallmark: 
1)  Enforces existing procedures with staff through communication and training; 
2)  Monitors staff's compliance with the procedures through, existing review and approval protocols
and implementation of daily cash reconciliations; and 
3)  Retains all documentation as required by the procedures. 


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Management Response/Action Plan: 
Aviation Customer Service and Hallmark-Aviation Services agrees with the findings that Hallmark-
Aviation staff did not follow establish procedures for cash handling during the audit period. The audit
provided a substantial opportunity to carefully review the existing Lost and Found procedures and to
review what actions are further needed to improve staff performance. 
The Lost and Found at SEA provides a valuable service to customers and provides a peace of mind to
thousands of airport guests who lose personal items every day. Since April 15, 2019 when Hallmark-
Aviation joined the Port of Seattle, SEA's Lost and Found has recovered a volume of 25,306 items with
an average recovery rate of 61%. Of those, 567 items involved currency, amounting to $43,000 USD, 
with an average recovery rate of 51%. Hallmark Aviation Services has taken the inconsistencies that
were identified in the audit and has rebuilt a foundation of checks and balances that will help prevent
any further error. Additionally, the following actions will be taken: 
Request that Hallmark Aviation conduct a root-cause analysis within 30 days of this report to
determine why Hallmark employees did not follow the establish procedures and request that
Hallmark Aviation identify the corrective measures (training, reports) that will be taken as a result of
this report.
Within 45 days, Hallmark Aviation will implement a new daily reconciliation process and reporting
system to document currency transactions.
Effectively immediately, the Senior Manager, Customer Experience will meet monthly with Hallmark
Aviation's Business Manager to review weekly reconciliation reports. 

DUE DATE: 6/30/2020 








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Appendix A: Risk Ratings 
Findings identified during the audit are assigned a risk rating, as outlined in the table below. Only one
of the criteria needs to be met for a finding to be rated High, Medium, or Low. Findings rated Low will be
evaluated and may or may not be reflected in the final report. 
Financial      Internal                                               Commission/
Rating                                   Compliance      Public 
Stewardship  Controls                                         Management 
High probability
Non-compliance
Missing or not                       for external audit   Requires
with Laws, Port
High       Significant     followed                          issues and / or     immediate
Policies, 
negative public     attention 
Contracts 
perception 
Partial              Potential for
Partial controls 
compliance with   external audit
Requires
Medium   Moderate                  Laws, Port       issues and / or
Not functioning                                          attention 
Policies             negative public
effectively 
Contracts          perception 
Functioning as
Low probability
intended but     Mostly complies                       Does not
for external audit
could be        with Laws, Port                       require
Low      Minimal                                    issues and/or
enhanced to     Policies,                            immediate
negative public
improve        Contracts                           attention 
perception 
efficiency 










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Appendix B: Cash Memo 
To:       Lance Lyttle, Managing Director, Aviation 
Copies:  Steve Metruck, Dan Thomas, Dave Freiboth, Laurel Dunphy, Rudy Caluza, Jeffrey Brown, 
Borgan Anderson, Pete Ramels, Ryan Calkins, Stephanie Bowman, Christina Gehrke 
From:    Glenn Fernandes, Director, Internal Audit 
Date:     February 18, 2020 
Subject: SeaTac Airport Parking Garage Cash Controls 
In November 2019, Internal Audit (IA) was notified by the Port's Legal and Labor Relations departments of 
suspicious cash activities at the Cashiers' Toll Booth at the Parking Toll Plaza at the SeaTac Airport. Three cashiers
appeared to have been involved in cash misappropriation activities. An exception review of video footage
identified  suspicious  activity  by  the  cashiers.  During  interviews  with  the  cashiers,  two  admitted  to
misappropriating cash and resigned from the Port. The third cashier denied the allegation, and was initially placed
on administrative leave, and later terminated from the Port. 
Upon reviewing the Parking Cashier transactions for the period October 20, 2017 through October 20, 2019, IA
noted that some of the discount codes appeared to be used excessively by some of the cashiers. The three
cashiers under question, carried out cash parking transactions ranging between $4,798 to $27,890 over the twoyear
period, of which discounts issued against these transactions ranged between $3,323 to $14,655.2 It was not
possible to determine what dollar amount of the discounted amounts were legitimate, nor how long the fraud
had been occurring. 
The toll booths are currently operated by 18 cashiers. There are 15 supervisors who oversee the operations and
cover three lines of business during a 24-hour operation. Of these 15, six are dedicated to Public Parking, four
are dedicated to Ground Transportation, three are dedicated to Employee Parking and the remaining two
perform administrative activities. At any given time, only one supervisor is available to supervise the operations
at the Cashier Toll Booths. In 2019, airport staff processed over 2.2 million public parking transactions, of which 
the majority were paid by credit card. Cash transactions accounted for approximately 3% of parking revenue or
$2.8 million. 
Without a well-designed system of internal controls that are functioning effectively, cash is more susceptible to
loss. Opportunities to commit fraud are more likely to occur under the following three conditions: when internal
controls are weak, when there is a lack of segregation of duties, and when management can override preventive
controls. Organizations must assure proper controls are in place to protect against fraudulent activity. 
Management Response 
There are 24 Cashiers (Passenger Service Revenue Representatives) in the Airport's Public Parking function to
support a 24/7 operation. There are 6 dedicated Supervisors to the Public Parking business, typically 1 on duty
at any time. As stated in the report, three Cashiers were part of this audit for misappropriation of cash. Total
Public Revenue exceeded $82 million in 2019 inclusive of cash and electronic contributions.
2 Updated on March 4, 2020 

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Discount exceptions were implemented in October 2017 as a customer consideration to allow Cashiers to resolve
service issues without further delay to the public.  The Audit indicates cash risk totals that appear to be
overstated. Since implementation, the 3 Cashiers who were previously with the Port purportedly handled an
actual total of $20,607 in cash discounts. If each of the 3 Cashiers stole the cash for every discount transaction,
the total loss would not have exceeded this amount. 
In September 2018 an Internal Audit focused on Public Parking cash handling with a risk-based approach. The
outcome included several recommendations that were implemented by Public Parking management and had a
conclusion that "Landside Operations staff is handling and accounting for parking cash receipts appropriately." 
Control Opportunities 
1.   Lack of independent approval of discount codes (Segregation of Duties): 
Cashiers are allowed to use six types of discount codes to offset the parking charges, without secondary
approval; in order to enhance the customer experience. These include: 
a.   Service Call (if a vehicle breaks down, the service provider will be allowed complimentary parking) 
b.   Long Line Paying at Exit 
c.   Exit in Error (if someone gets lost in the garage and exits in error) 
d.   Capacity (if the garage has reached its full capacity and no parking is available) 
e.   Lost Vehicle Service Call (if a customer cannot locate their vehicle, the additional time lost) 
f.   Over Grace Period at Pay on Foot Machine 
Recommendations 
Secondary approval of all discount codes should be performed by an independent person/supervisor.
Providing cashiers, the ability to discount a cash transaction without having a second party approve the
discount, is a control weakness. 
Management Response 
Cashiers have the opportunity to utilize 5 exception codes, or "discount" codes to assist customers at
exit. These codes consider customer wait times, lost vehicles, garage capacity issues, and stays over the
grace periods.  Supervisory intervention for each exception transaction would further exacerbate
customer services and likely increase the length of transactions.
As a reaction to the recent issues involving theft of cash, the Public Parking team has partnered with
Information, Communication, and Technology (ICT) to produce a new set of reports that detail exception
transactions. The new reports will allow significantly improved visibility to each Cashier's use of discount
codes. This report will be reviewed twice weekly by Public Parking management and consistently by the
Revenue Review Specialist who supports internal controls and oversight. 
2.   Lack of monitoring of discount codes: 
The primary focus of staff when reviewing the daily "Shift Report by Cashier" is on lost tickets, unreadable
tickets, and maintaining the overall cash balance. The reasonableness of the monetary value and
frequencies of the discount codes offered by each cashier are not considered. 

Recommendations 
Staff should regularly review and monitor the reasonableness of the discount codes that are offered by
each cashier during their shifts daily. This will help detect the misuse or excessive use of a certain discount
code and will decrease the risk for fraudulent activity. 

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Management Response 
As referenced in action taken related to "Control Opportunities," management has established a protocol
in partnership with Aviation Finance & Budget for a comprehensive review of Cashier exception
transactions. This review includes all transactions including exception codes to reveal trends and use of
customer discount activity. 
3.   Limited Review and Storage of Video Recording: 
The video footage covering the Cashier's Booths is not viewed on a regular basis and only stored for a
period of two weeks. 
Recommendations 
Video footage should be stored for at least a period of six months and monitored by Landside Operations
staff or by the Revenue Controls Analyst on a regular basis. Staff awareness of independent monitoring
should help discourage misappropriation. Additionally, cameras should be checked daily to determine if
they are functioning properly. 
Management Response 
Management has secured video for an extended period to equal the recommendation. Video will be
monitored on a regular basis to ensure consistent cash handling. 
4.   Limited Background Checks: 
According to the Background Compliance Specialist, only fingerprint-based criminal history records
checks (CHRC) are performed as part of the background check to verify an individual's criminal history. 
Recommendations 
Currently, background checks are only performed as part of the application process for SIDA Badges. We
recommend more in-depth background checks for cashiers and supervisors, as these positions deal
closely with money or finances. This would include the following types of background checks: 
Criminal History: these checks help validate whether an individual could pose a threat to customers
or create an unsafe work environment. 
Credit Background: A credit background check looks into a candidate's credit history. A person's
credit history is a report from three of the largest credit agencies: Experian, TransUnion, and Equifax.
This type of background check can be used to prove whether a potential employee is financially
responsible, especially when the position they are interviewing for deals closely with cash
equivalents or financial assets. 
Prior Employment Verification: An employment verification check allows employers and hiring
managers to look back at the candidate's past work history revealing insights into their job stability,
integrity, eligibility for the job. 
Management Response 
Currently the Port's Cashiers are qualified as a badge holder with a 10-year criminal history background
check and are requalified every two years.  Public Parking management appreciates the Auditor's
recommendation for credit checks and will defer final actions to Legal, Human Resources, and Labor
Relations for consistency with Port Policy and labor law. 
Long-Term Recommendations 
A.  Management should consider going cashless at the SeaTac parking garage. Cashless parking is a quick
and secure way to pay for parking. Mobile Payment Apps; such as Apple Pay and Google Pay, can also be

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introduced. This will reduce cash embezzlement risk as well as eliminate time-consuming cash
management. If the Port has a desire to make cash payments available to airport customers, payment
machines should be modified to accept cash, thereby minimizing the human element. 
Management Response 
Our current process accomplishes more than 80% electronic payment collection.  The Auditor's
suggestion to consider going cashless may be an obstacle to customers who choose to pay for services
with cash or lack a credit or debit account. Our parking revenue control accepts a variety of electronic
payment methods and has requirements for Apple Pay and more.
B.   As a "greener" alternative, ticketless entry that allows passengers to park at the garage without a parking
ticket, should be considered. Any major credit card can be scanned at the garage entry, and the same
card scanned upon exit. This easy and environment friendly process, will encourage customers to use
credit cards as opposed to cash. Some examples of National Airports that have implemented ticket less
entry include: John Wayne International Airport, Hollywood Burbank Airport and Dulles International
Airport. However, these airports also have mechanisms to receive cash. 
Management Response 
Previous efforts to promote "credit card in and out" had a degree of success but delivered inconsistent
results for customers. The concept allows customers to use the same card for entry and exit, ensuring
appropriate collection for a parking stay. Our experience included customer confusion about payment,
card spending limits, and customers attempting to leave the facility without the card that was used upon
entry.
We have several concepts in the works to minimize cash transactions including mobile application
payments, pay-on-foot payment unit signage upgrades, and public parking pre-booking option. Each of
these provide an alternative to paper tickets and will likely mitigate our use of paper stock. 










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