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SYSTEMS AUDIT 
INTERNAL AUDIT 
PAYROLL SYSTEM 
BACKGROUND 
The Port uses the PeopleSoft Human Capital Management (HCM) module to manage all human resource and payroll 
processing activities. This module is used from hiring to resignation. All employee and payroll-related information resides 
in this module. The Port uses the system to administer over $215 million annually in pay, benefits and taxes for Port 
employees. 
For purposes of this audit, only the processes related to producing bi-weekly and weekly payrolls are within scope.
The Payroll Work Group consists of five staff. They are responsible for processing bi-weekly payroll for approximately 1800 
FTEs, plus a weekly payroll for about 50 of total FTEs. 

STATISTICS HIGHLIGHTS 

AVERAGE BI-WEEKLY PAYROLL
Average % Average % of  Average  Total Annual
Average       of      Non-  Number  Salaries and
YEAR
Payroll Represented  Represented   Checks      Wages
Staff       Staff Processed     Expense
2013 $ 5,854,078       39        61    1780  $151,718,831
2014 $ 6,082,446       41        59    1817 $ 153,495,732
Data Source: PeopleSoft Financials

SYSTEMS AUDIT 
INTERNAL AUDIT 
PAYROLL SYSTEM 
AUDIT OBJECTIVES AND SCOPE 
The purpose of the audit was to determine whether management controls over the Payroll System are adequate to ensure: 
1. Accuracy and timeliness of payroll disbursements. 
2. Compliance with applicable legal requirements. 
We reviewed information for the period January 1, 2013  August 31, 2015.

SYSTEMS AUDIT 
INTERNAL AUDIT 
PAYROLL SYSTEM 
AUDIT RESULT 

Management controls over the Payroll System are adequate to ensure (1) accuracy and timeliness of payroll disbursements 
and (2) compliance with applicable legal requirements. 
No Reportable Finding

LIMITED OPERATIONAL AUDIT 
INTERNAL AUDIT 
BANKING SERVICES CONTRACT with Wells Fargo 
BACKGROUND 
Included in the 2015 Flexible Work Plan was a limited operational audit of the new banking 
services contract with Well Fargo. The audit objective was to assess management controls to 
ensure accountability associated with the contract. 
After conducting our planning and assessing the risks of this contract, we have decided to 
terminate the audit. We did not identify any significant risks, and further audit testing would add 
no value.

2015 Flexible Work Plan 
INTERNAL AUDIT

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