Port of Seattle Commission 
AUDIT COMMITTEE 
December 9, 2021  2:30 p.m. 
To be held in virtually via Teams in accordance with the Governor's 'Stay Healthy - Safe Start' order and Proclamation 20-28. You
may view the full meeting live at meetings.portseattle.org. To listen live, call in at +1 (425) 660-9954 and Conference ID 268535395 
REVISED AGENDA (Add Item 4 and renumber) 
Committee members:                                     Also attending: 
Commissioner Stephanie Bowman, Chair                        Glenn Fernandes, Internal Audit Director 
Commissioner Sam Cho, Member                             Aaron Pritchard, Commission Interim Chief of Staff 
Committee Public Member Christina Gehrke                     Michelle Hart, Commission Clerk 
Aubree Payne, Deputy Commission Clerk 
ORDER OF BUSINESS 
1.  Call to Order 
2.  Approval of Minutes  September 9, 2021 
External Audits
3.  Moss Adams  2021 Audit Engagement Service Plan 
Olga Darlington, Audit Partner; Anna Waldren, Manager 
Updates and Approvals (Glenn Fernandes, Director, Internal Audit) (Report) 
4.  APPROVAL External Audit Services Selection for 2022 to 2026 Operating Periods 
(Lisa Lam, Assistant Director, Accounting & Financial Reporting; Rudy Caluza, Director,
Accounting & Financial Reporting) (Memo) 
5.  Update - 2021 Audit Plan 
6.  APPROVAL of Proposed 2022 Internal Audit Plan 
7.   Open Issue Follow-up 
Operational Audits (Glenn Fernandes, Director, Internal Audit; Dan Chase, Manager, Internal Audit;
Spencer Bright, Manager, Internal Audit  Capital) 
8.  Capitalization of Assets (Report) 
9.  North Terminals Utilities Upgrade  Phase 1(Report) 
10. Rent and Concession Deferral Recovery (Report) 
Information Technology Audits1  Not Discussed in Public Session 
11.  Payment Card Industry (PCI) Compliance 
12.  Continuous Vulnerability Management 
13.  Data Recovery 
Limited Contract Compliance Audits2 (Glenn Fernandes, Director, Internal Audit) 
14.   Dilettante Chocolate, Inc. (Report) 
Concluding Business 
15.  Committee Comments 
16.  Adjournment 
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1 Information Technology audits are security sensitive and are not discussed in public meetings; all or part of the audit reports may be exempt
from public records disclosure under RCW 42.56.420. 
2 Limited Contract Compliance audits are presented during the meeting only when there are findings, or by committee request.