Entrance Conference
Port of Seattle

Joe Simmons
Program Manager
Maddie Frost-Shaffer
Audit Supervisor
Angela Funamori
Audit Lead
September 9, 2021
Disclaimer: This presentation is intended to be viewed in conjunction with the complete packet of entrance materials provided. A copy of those
materials may be requested by contacting the presenters listed or by emailing PublicRecords@sao.wa.gov.                1

Audits that Matter
Accountability
Financial           Federal
Fraud/ Whistleblower
Performance Audits    Cybersecurity Audits
Investigations

Unauditable
Citizen Hotlines        Other Engagements
Governments                                                                Pat McCarthy
State Auditor
2,649 audits conducted
(July 1, 2019  June 30, 2020)
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Accountability Audit
January 1, 2020 through December 31, 2020
Using a risk-based audit approach for the Port, we will
share the specific areas we plan to evaluate after we
complete our planning procedures.





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Work of Other Auditors
A financial statement audit was performed by Moss Adams of
the Port.
We will review their work and determine if anything causes
concern about its quality.
We will remain alert and report to you on whether any
limitations restricted our analysis of the other audit(s).
We will notify you if we notice any instance in which a material
misstatement of the financial statements has or may have
resulted from fraud or suspected fraud

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Pre-Audit
Meeting

Exit                                            Engagement
Conference                                   Letter
Staying
Connected
Mgmt. Rep.                                   Risk
Letter                                        Assessments

Weekly
Status
Meetings

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Levels of Reporting
Findings
Management
letters
Exit items

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Tracker: A clear path to all your
audit information
Using tracker, your government can:
Get up to speed more quickly when turnover
occurs
Better and more quickly prepare for
upcoming audits
More easily identify and resolve issues

Enter a status update at the time of the
change
Show quickly that it resolved an issue  and
get the credit for that expedient resolution
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Important Information
Confidential                  Audit
Loss
Audit Costs    Dispute
Information                            Reporting
Process


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Peer Reviews of Washington
State Auditor's Office
"Who audits the State Auditor?"
To ensure our audits satisfy government auditing standards, our Office
receives external peer reviews every three years by the National State
Auditors Association (NSAA)
Most recent peer review results are available online at
www.sao.wa.gov/about-sao/who-audits-the-auditor/
Rating received: "Pass", the highest level of assurance that an external
review team can provide

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Working Together
to Improve Government
Local Government Support Team
BARS & Annual Online Filing
Accounting and Reporting Training
Client portal, including helpdesk

The Center for Government Innovation
Process improvement facilitations
Resources, tools and best practices
Financial Intelligence Tool (FIT)
Center@sao.wa.gov
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Emerging Issues Affecting
Local Governments:
Audit Connection (April 2021)
includes articles designed to keep
you up to date.
Topics include:
New internal control checklists
over cash receipting and payroll
to help governments create
strong controls to prevent fraud
Linking Lean and leadership
2020 Annual Report
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Questions?

Contact Joe Simmons, Program Manager,
Joseph.Simmons@sao.wa.gov
(206) 615-0557
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