01 2012 PortExitConference
Washington State Auditor's Office Troy Kelley Independence Respect Integrity Exit Conference Port of Seattle December 3, 2013 Jim Griggs, Audit Manager Matthew Rose, Assistant Audit Manager Agenda Advantages of Audit Types of Audit Your Audit Status of prior audit recommendations Report publication Next scheduled audit Customer service survey Washington State Auditor's Office 2 Advantages of Audits Protects the interests of the taxpayers. Provides unbiased recommendations. Helps identify weaknesses in internal controls. Helps prevent errors and fraud. Saves money. Washington State Auditor's Office 3 Types of Audits Accountability Audit Determine if controls are in place to protect public resources and if the entity is in compliance with laws and regulations relating to financial matters. Financial Statement Audit Ensure that financial statements are materially correct. Single Audit Determine if controls are in place to protect federal resources and if the entity is in compliance with applicable federal laws and regulation. Washington State Auditor's Office 4 Types of Audit Recommendations Exit Items: Not part of the report. Identifies areas of minor concern. Management Letter: Referenced in the report. Identifies areas of significant concern. Findings: Included in the report. Identifies areas of material concern. Washington State Auditor's Office 5 Your Accountability Report Accountability Report Manage, use, and safeguard public resources Internal controls Negative assurance "In the areas we examined, the Port's internal controls were adequate to safeguard public assets. The Port also complied with state laws and regulations and its own policies and procedures in the areas we examined." Washington State Auditor's Office 6 Your Accountability Audit Police department Citations Investigative/confidential fund Cash receipting Property room Disposition of property Seizure & forfeiture reporting Safeguarding of firearms & ammunition Washington State Auditor's Office 7 Your Accountability Audit State Grants Review of annual report presentation and compliance with contract compliance for Department of Ecology grants On-call contracts Focus on public works contracts below $300,000 Compliance with procurement and prevailing wage requirements Washington State Auditor's Office 8 Your Accountability Audit Third-party cash receipting Review of contract monitoring and reconciliation process Open public meetings act Conflict of interest Bell Harbor Review of internal audit work and status of recommendations Industrial Development Corporation Trade and tourism disbursements Washington State Auditor's Office 9 Recommendations No management letters or findings Exit items Discussed with Accounting, Internal Audit, and Executive Management team. Shared with Audit Committee. Washington State Auditor's Office 10 Status of Prior Audit Recommendations Parking garage revenue partially resolved Review of corrective action taken by Port (old system and review of report) ABC Fuels program - resolved Review of approval and use of new tariff Washington State Auditor's Office 11 Report Publication Released electronically Email Subscription Service - www.sao.wa.gov/EN/News/Subscriptions Released two to four weeks from today Separate report for the Industrial Development Corporation Washington State Auditor's Office 12 Next Scheduled Audit Scope Accountability Period covered January 1, 2013 to December 31, 2013 Anticipate timeline October to December 2014 Budget 1,000 hours at current billing rate of $83.60 or $83,600 plus travel costs. Washington State Auditor's Office 13 Customer Service Survey Provides feedback on Audit staffing Audit quality Emailed to: Debbi Browning Website resources available year-round Client helpdesk Local government performance center Washington State Auditor's Office 14
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