7 WorkPlan
2012 Proposed Work Plan By Port of Seattle Internal Audit January 1, 2012 through December 31, 2012 Issue Date: January 10, 2012 2012 Annual Work Plan Table of Content RISK SCORING METHODOLOGY 3 RISK RATING SUMMARY 4 1) Carryover Audits from 2011 2) Comprehensive Operational Audit (i.e., Business Units/Departments Operational Audits) 3) Limited Operational Audit (Cross-cutting Port-wide audit Approach) 4) Central Key Processing Systems rd 5) 3 Party Management Contracts 6) Lease and Concession ATTACHMENT A - AUDITABLE UNITS BASED ON OUR RISK SCORING METHODOLOGY ATTACHMENT B PROPOSED 2012 AUDIT PROJECTS WITH PRIOR AUDIT COVERAGE 2 of 13 2012 Annual Work Plan Risk Scoring Methodology Each auditable unit is assessed and rated on a scale of 1 to 5 for the following applicable risks: ? Strategic/Governance Risk o Risk of inconsistent policies and guidance with poor strategic directions ? Operational Risk o Risk of ineffective and inefficient operations due to inadequate processes and management ? Accountability/Transparency Risk o Risk of becoming a remiss custodian of the public trust ? Reporting Risk o Risk of misreporting (i.e., miscommunicating) financial and operating results ? Information Technology (IT) Risk o Risk of significant negative impact to operations due to unmitigated Information Technology (IT) vulnerabilities ? Compliance Risk o Risk of noncompliance with applicable Federal, State, Local, and Port policies, procedures, and agreements The current Internal Audit risk rating model consists of the following: Six columns across, each representing one of the aforementioned six risks Auditable units listed in rows Below is a snapshot of the risk rating model (only two risks are listed for demonstration purposes): Governance Risk Operational Risk Impact Likelihood Impact Likelihood Business Units Auditable unit #1 Auditable unit #2 On a scale of 1 to 5, the Internal Audit team rates each auditable unit under applicable risks for their impact and likelihood. Following the initial assignment, impact and likelihood ratings are multiplied to derive a final quantitative determinant on a scale of 1 to 25 (5 for impact x 5 for 3 of 13 2012 Annual Work Plan likelihood). When complete, auditable units are sorted in descending order based on the quantitative determinant to generate a work plan for the upcoming year. The final quantitative risk determinant translates to the following qualitative risk ratings: Low Risk 5.0 5.0 7.5 10.0 12.5 15.0 17.5 20.0 22.5 25.0 Medium Risk 4.5 4.5 6.8 9.0 11.3 13.5 15.8 18.0 20.3 22.5 High Risk 4.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 3.5 3.5 5.3 7.0 8.8 10.5 12.3 14.0 15.8 17.5 3.0 3.0 4.5 6.0 7.5 9.0 10.5 12.0 13.5 15.0 2.5 2.5 3.8 5.0 6.3 7.5 8.8 10.0 11.3 12.5 2.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0 10.0 1.5 1.5 2.3 3.0 3.8 4.5 5.3 6.0 6.8 7.5 1.0 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0 - 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0 Risk Rating Summary Internal Audit's risk assessment and scoring resulted in the following proposed audits by type. Est. Hours Audit Type Count Hours % Lease and Concession 9 2,800 32% Limited Operational Audit 7 3,250 38% Comprehensive Operational Audit 6 20% Non-Lease 1,700 Audit Coverage 3RD Party Management 2 600 7% 58% Central Key Processing Systems 1 300 3% Contingency 875 10% Specific suggested audits for 2012 are as follows: 1) Carryover Audits from 2011 The following reviews were not completed in 2011 due to staffing and workload. These projects will be carried to the 2012 Work Plan. Crane Rental Agreement Review Airport concessionaire's Subtenant Review to be reviewed in 2012 as part of Host International, Inc. lease audit 4 of 13 2012 Annual Work Plan 2) Comprehensive Operational Audit (i.e., Business Units/Departments Operational Audits) There are currently sixty-six (66) business organization nodes at the Port. A node is a group of individual org units that share common business purposes/practices. Below is a pie chart demonstrating business unit audit coverage in the past five years. Internal Audit did not have sufficient staffing until three years ago when the department was formally established. Hence, the majority of the audit coverage noted represents mainly the last three years. Previously audited business units represent those we assessed and deemed to be most at risk. Audited Not Audited 33.33% 66.67% Internal Audit recommends the following business units for reviews in 2012. It should be noted that Internal Audit conducts risk-based audits. That is, while the department review includes all aspects of department operations, only the areas of perceived high risk will be included in the final scope. Additionally, performance and ERM elements (e.g., self-control assessment) will be part of all department reviews, where feasible. Commission Office Weaknesses in the department processes over travel and related expense items have recently been identified. Given the weaknesses and somewhat frequent domestic and overseas travel by Commissioners, Internal Audit proposes a review of the commission department to ensure that there are adequate and sufficient controls over department operations including, but are not limited to, travel. Air Terminal Operation Internal Audit conducted a review of Airfield Operations in 2011. As a continuation of an overall review of the single largest revenue generating department node at the Port, Aeronautics, Internal Audit proposes a review of Air Terminal Operations. Air Terminal Operations generate over $100 million dollars annually from gate use and space rental. Noise Program The noise program department manages the airport's noise abatement and mitigation programs. At the height of the 3rd runway construction, these programs were expending tens of millions of dollars in residential noise insulation projects. With the completion of the 3rd runway, program activity has significantly decreased but still incurs somewhat material amounts. While the programs have decreased in size, monitoring of the Port's 5 of 13 2012 Annual Work Plan previous mitigation efforts needs to continue. Further certain questions have been raised about Port's financial participation in Aviation High School using noise mitigation funds. Risk Management The department manages many programs including insurances for the Port. The department works with other departments to identify insurance needs for agreements (concession or otherwise). The department has contributed significantly to the standard insurance verbiage in the Port's agreement templates. In the last couple of years, the department in conjunction with Human Resources has conducted two ERM pilot projects at the Port. ERM reviews are expected to continue, and the department will likely continue to drive the process. Ground Transportation Internal Audit previously reviewed the department in 2007 for a two-year period ending December 31, 2006, and a number of control weaknesses were identified. Ground Transportation (GT) manages taxies, limousines, charter buses, and shuttles at the airport. All of ground transportation carriers pay various fees to the Port and generate approximately $5 million dollars annually. Moreover, one GT carriers, Yellow Cab, has been transitioned from a fee-based arrangement to a concession agreement. Internal Audit has not reviewed this concession. Considering that this is a new lease agreement for the department that has not previously managed a lease and concession agreement, Internal Audit proposes a review to determine whether there are adequate revenue controls. Real Estate Division Portfolio Management PROPWorks (PW) is used to manage lease and concession agreements. Information related to billing calculations and changes to the agreement (e.g., address, annual acceleration, insurance, etc) are maintained in PW. Aviation Business Development performs PW functions for the Aviation Division, and Real Estate Portfolio Management performs such functions for the Seaport and Real Estate Division. Lease and concession agreements contribute significantly to the overall operating revenues. Inadequate management controls over PW could have material impact to the financial health of the Port. 3) Limited Operational Audit (Cross-cutting Port-wide audit Approach) Compliance Cost of CPO Policies and Procedures Following the 2007 SAO performance audit, the Port created numerous substantive changes including the creation of Central Procurement Office (CPO) in the newly created Capital Development Division. CPO oversees essentially all procurement practices including contracts/agreements at the Port. CPO has written and find-tuned 6 of 13 2012 Annual Work Plan many of its policies and procedures. CPO has been conducting regular training classes to bring employees up to date with new policies/procedures for effective implementation. CPO policies/procedures seem effective in ensuring compliance; however, in terms of efficiency, there appears to be common concerns among department personnel that the current policies/procedures have lengthened the procurement process to such an extent that they have begun to impact operations. The proposed audit will examine CPO practices from both CPO and user perspectives to determine whether CPO compliance efforts are impacting operations and if so, to what extent. Delegation of Authority The Port is a decentralized organization. Divisions and their respective units are provided with varying degrees of authority and responsibility to conduct and manage daily activity. As part of the Port governance, there are many layers of delegation of authority from the Commission, to the CEO, to the senior leadership/management, and to staff. The Commission approved Resolution 3605, as amended, contains delegation of authority from the CEO to the staff. The resolution streamlines and facilitates ways in which an authority is granted for the day-to-day operations. However, the resolution - despite the continuing management efforts to fine-tune - could not entirely simplify the complexity that is inherent in Port operations. The proposed audit will examine the policy and practices to determine compliance with Commission directive (governance) and identify opportunities, if any, to further strengthen the existing policy. Corporate Division Cost Allocations (including concerns related to Aviation Revenue Diversion) The Port has five divisions: three operating - Aviation, Seaport, and Real Estate two non-operating Corporate and Capital Development The costs of non-operating divisions are supported (i.e., allocated) by operating divisions through two methods: 1) standard and 2) non-standard. Under the standard methodology, over 60% of non-operating division costs are allocated to the Aviation Division. The two remaining operating divisions support the rest. The Aviation Division operates under numerous Federal Aviation Administration (FAA) regulations. One regulation in particular, as it relates to airport revenues, requires that revenues derived from airports should not be diverted to support non-airport operations. The proposed audit will examine corporate allocation assumptions and methodologies to determine whether 1) they are reasonable and complete and 2) they address the risk of revenue diversion. 7 of 13 2012 Annual Work Plan 3rd Party Administrator of Self-Funded Employee Medical and Dental The Port transitioned from a premium paying insurance to self-funded medical and dental plans in 2011. As a result, the Port is now self-insured, as opposed to be insured by third parties, for some medical and dental benefits. Group Health medical still remains as a premium paying insurance plan. For day-to-day administration for self-funded plans, the Port has obtained the services of 3rd party administrators: 1) Premera for medical and Washington Dental Service (WDS). Their administrative services are compensated on the basis of covered employee headcount. The transition was largely to offset ever-increasing and unsustainable medical benefit costs while maintain the ability to provide employees with quality medical and dental benefits. The proposed audit will examine existing practices to determine whether intended cost saving is reasonably realizable. Use of Service or PTO Hours after Separation The policy on Paid Time Off (PTO) states that separating employees can either take accrued PTO in one lump sum or use service time to remain on payroll until PTO is exhausted. If the latter option is selected, the employee receives PTO/sick accruals, holidays, and medical/dental benefits. Existing policies do not clearly demonstrate what service time was intended to provide. In 2011, there were 52 employees who separated from the Port, and they as a whole were compensated under service time for approximately 100 months. The proposed audit will examine existing policies and practices to determine whether the earnings code is providing employees benefits as intended and there are no unintended costs. Procurement Card (P-card) Policies/Procedures and Monitoring The Port implemented CPO-7 to provide efficient processing of routine goods and services while realizing processing cost reduction. In doing so, the use of P-cards has been expanded. Following implementation, an addition FTE was dedicated to the program, and CPO offered training classes and re-freshers to ensure proper administration at the department level. Notwithstanding the additional FTE and strengthened policies/procedures, the risk of mis/abuse is still inherently high simply due to relatively frequent purchases of small (i.e., low dollar) items. 8 of 13 2012 Annual Work Plan The proposed audit will examine existing policies/procedures and administrating/user department practices to determine 1) whether existing controls are adequate to mitigate the inherent risk of mis/abuse and 2) intended cost saving are reasonably realizable. Monitoring of Insurance Requirements on Various Contracts Almost all Port agreements and/or service provider arrangements have certain insurance requirements. Most common are ones related to general liability and automobile. Naturally, insurance requirements exist so that the Port would not be liable for events outside of its involvement and/or responsibility. However, lapsed or absent insurances could jeopardize the very protection that insurance requirements are designed to provide. The proposed audit will examine existing policies and practices to determine whether the Port overall has adequate controls to ensure to track and maintain insurance requirements. 4) Central Key Processing Systems Internal Audit proposes a review of general ledger accounting processes in 2012. The review will focus on the adequacy and effectiveness of controls to ensure proper and timely processing of accounting information. Most, if not all, Port financial information is recorded in and reported from general ledger. Incorrect and incomplete information could lead to unfairly stated financial statements and, more importantly, misinform users including management across the Port. This is an area where Moss Adams, the Port's independent external auditor, annually conducts an audit of financial statements to ensure that the statements are fairly stated. Internal Audit is aware of the financial statement audit. In the proposed Internal Audit of general ledger, Moss Adam's work will be reviewed and leveraged to the extent feasible. Internal Audit will make every effort to prevent work duplication. 5) 3rd Party Management Contracts World Trade Center (WTC) - Seattle The WTCS building is located on Seattle's downtown waterfront. The fourth floor of the building contains conference rooms, as well as an executive and a private dining room. The sponsoring companies and their members have the privilege to use the Facility and its services for a fee. In addition, private catered events are also held at this Facility. Bell Harbor International Conference Center (BHICC) The BHICC derives most of its revenues from providing a full range of conference services to include audio visual, food, beverage, meeting room rental, and catering for private and social events. 9 of 13 2012 Annual Work Plan 6) Lease and Concession There are 463 lease and concession agreements according to PROPWorks. Of those, we have audited thirty-seven agreements in the past five years. See Graph #1. Audit Coverage as Percentage of the Total Lease and Audit Coverage as Percentage of the Concession Concession Agreements Agreements Only Audited Audited 8% Not Audited Not 50% Audited 50% 92% Graph #1 Graph #2 Of 463 lease and concession agreements, approximately sixty have a concession part to the agreement, and these are considered high risk. The rest of the lease agreements are mainly for space rentals and although these agreements have a high financial impact, they are considered low risks. For concession agreements, we have audited thirty of sixty agreements in the past five years. See Graph #2. The agreements we have audited represent agreements with the largest financial contributions to the operating revenues (i.e., most at risk). Internal Audit proposes the following lease agreements for review in 2012. Rent-A-Car Lease and Concession Agreements o Hertz Corp, Budget Rent a Car, Alamo Rent a Car, National Car Rental, and Avis Rent a Car System Retail Lease and Concession Agreements o Host International, Inc., Food and Beverage Lease and Concession Agreements o Seattle Restaurant Associates, Host International, Inc., and Concessions Int'l Inc. 10 of 13 2012 Annual Work Plan Attachment A - Auditable Units Based on Our Risk Scoring Methodology Legends for the table are as follows: - Projects selected for 2012. * - IT risks will be addressed in a separate engageme nt by an independent consultant. The contract will be procured through established CPO competitive procedures. The engagement is budgeted $250,000 in 2012. @ - Risks associated with airlines are addressed in separate engagements by type as opposed to reviewing each airline agreement for particular fee provisions. Although financial impact is high, the risk associated with airline landing fees is low because all costs are eventually recovered by the Port. Example, o Landing fees were reviewed as a type in 2010. o Gate fees were reviewed as a type in 2011. # - Lease and Concession audits that have already been reviewed in the last couple of years are not selected again for 2012. Generally ratings are high because of their high revenue impact. X - Auditable units are not part of the preliminary list of 2012 audits because available audit resources are not available. Column headers are as follows: 1st column rating from 1 to 50 for demonstration purposes. The entire list much longer. 2nd column auditable units 3rd column total risk rating score (product of the 4th and the 5th column) 4th column risk rating score for impact 5th column risk rating score for likelihood 6th column audit groups 7th column preliminary list of 2012 audits Preliminary Total Auditable Unit Likelihood Audit Universe Group 2012 Score Impact Audits 1 HOST INTERNATIONAL, INC Lease and Concession 14.25 3.80 3.75 Compliance Cost of CPO 2 Limited Operational Audit series policies/procedures 14.00 4.00 3.50 Comprehensive Operational 3 IT risk assessment 13.33 4.00 3.33 Audit * Comprehensive Operational 4 IT Performance Review 13.33 4.00 3.33 Audit * 5 ALASKA AIRLINES INC Lease and Concession 13.13 3.50 3.75 @ 11 of 13 2012 Annual Work Plan Corp. Cost 6 Allocations/Aviation Limited Operational Audit 13.08 3.88 3.38 Revenue Diversion Comprehensive Operational 7 IT General Control 12.50 3.75 3.33 Audit * Comprehensive Operational 8 IT Application Control 12.50 3.75 3.33 Audit * 9 Delegation of Authority Limited Operational Audit 12.38 3.67 3.38 10 NATIONAL CAR RENTAL Lease and Concession 12.00 3.20 3.75 11 ALAMO RENT A CAR Lease and Concession 12.00 3.20 3.75 SEATTLE RESTAURANT 12 Lease and Concession ASSOCIATES 12.00 3.20 3.75 13 YELLOW CAB Lease and Concession 12.00 3.00 4.00 X rd 3 Party Administrator of 14 the self-funded Employee Limited Operational Audit 11.92 3.67 3.25 Medical 15 HERTZ CORPORATION Lease and Concession 11.90 3.40 3.50 16 AVIS RENT A CAR SYSTEM Lease and Concession 11.90 3.40 3.50 17 DELTA AIR LINES INC Lease and Concession 11.63 3.10 3.75 @ Comprehensive Operational 18 Commission Office 11.52 3.45 3.33 Audit Real Estate Policies/Procedures 19 Limited Operational Audit related to lease and 11.50 3.83 3.00 concession X 20 TASTE INC dba VINO VOLO Lease and Concession 11.25 3.00 3.75 X 21 Procurement Card Policy Limited Operational Audit 11.25 3.33 3.38 22 BUDGET RENT A CAR Lease and Concession 11.20 3.20 3.50 Bell Harbor International 23 3RD Party Management Center (BHICC) 11.20 3.50 3.20 World Trade Center (WTC) 24 3RD Party Management - Seattle 11.20 3.50 3.20 Comprehensive Operational 25 Air Terminal Operation 11.05 3.68 3.00 Audit 26 UNITED AIRLINES Lease and Concession 10.88 2.90 3.75 @ 27 SOUTHWEST AIRLINES CO. Lease and Concession 10.88 2.90 3.75 @ 28 INMOTION PICTURES Lease and Concession 10.88 2.90 3.75 X 12 of 13 2012 Annual Work Plan AIRPORT MANAGEMENT 29 Lease and Concession SERVICES LLC 10.80 3.60 3.00 # Comprehensive Operational 30 Noise Program 10.65 3.45 3.08 Audit Comprehensive Operational 31 Ground Transportation 10.50 3.60 2.92 Audit CRUISE TERMINALS OF 32 Lease and Concession AMERICA LLC 10.50 3.50 3.00 # World Trade Center (WTC) 33 3RD Party Management - W Seattle 10.50 3.50 3.00 X Comprehensive Operational 34 ICT 10.37 3.36 3.08 Audit # Real Estate Division Comprehensive Operational 35 Portfolio Management 10.34 3.55 2.92 Audit 36 CONCESSIONS INT'L INC. Lease and Concession 10.20 3.40 3.00 General Ledger Accounting Central Key Processing 37 Processes 10.20 3.40 3.00 Systems 38 HORIZON AIR Lease and Concession 10.13 2.70 3.75 @ 39 AMERICAN AIRLINES INC Lease and Concession 10.13 2.70 3.75 @ 40 US AIRWAYS INC Lease and Concession 10.13 2.70 3.75 @ Human Resources Policies/Procedures 41 related to the use of Limited Operational Audit 10.06 3.50 2.88 service/PTO hours after separation Insurance Compliance 42 Monitoring on Various Limited Operational Audit 10.00 3.33 3.00 Contracts 43 SSA TERMINALS LLC Lease and Concession 9.75 2.60 3.75 EAGLE MARINE SERVICES 44 Lease and Concession LTD 9.75 2.60 3.75 DILETTANTE CHOCOLATES 45 Lease and Concession INC 9.75 2.60 3.75 X 46 BUTH-NA-BODHAIGE INC Lease and Concession 9.75 2.60 3.75 X NORTHWEST AIRLINES 47 Lease and Concession INC-PFC 9.75 2.60 3.75 @ Comprehensive Operational 48 Risk Management 9.68 3.23 3.00 Audit Fishing & Commercial Comprehensive Operational 49 Vessels 9.63 3.40 2.83 Audit X Comprehensive Operational 50 Recreational Boating 9.63 3.40 2.83 Audit X Attachment B Proposed 2012 Audit Projects with Prior Audit Coverage See Next Page 13 of 13 Port of Seattle Internal Audit Department Proposed 2012 Audits with Prior Audit Coverage History Note: 2011 audits include suggestions by management (superscripted) and Internal Audit (non superscripted). Suggested Column1 Project Description 2009 2010 2011 2012 Work Division Contact Responsible Mgmt. Plan Payroll Corporate Duane Hill Rudy Caluza Accounts Payable Corporate Duane Hill Rudy Caluza Central Key Accounts Receivables/Billings Corporate Sherry Pittman Rudy Caluza Processing Asset Management Corporate Debbi Browning Rudy Caluza Systems General Ledger Corporate Debbi Browning Rudy Caluza Capital Surplus Property Tim Jayne Nora Huey Development Police Department Corporate Rodney Covey Colleen Wilson Aviation Lease Management Aviation Jim Shone Mark Reis IT Administration Corporate Kim Albert Peter Garlock IT Service Delivery Corporate Tony Butler Peter Garlock Airfield Security Aviation Patrick O'Brien Wendy Reiter Ground Transportation Aviation Jeff Hoevet Mike Ehl Human Resources & Development Corporate Gary Buchanan Dan Thomas Airport Public Parking Garage Aviation Diane Santiago Paul Grace Capital Port Construction Services Dwight Rives Ralph Graves Development Seaport Security Seaport Arif Ghouse Linda Styrk Seatac Utility Aviation Various Soike Comprehensive Operational Audit Fire Department Aviation Randy Krause Wendy Reiter Fishermen's Terminal Real Estate Kenny Lyles Darlene Robertson Aviation Marketing Aviation Kazue Ishiwata Dave Soike Airport Office Building Aviation Michele Fideler Antonio Baca Container Management Seaport Michael Burke Linda Styrk Noise Program Aviation Stanley Shepherd Diane Summerhays Airfield Operations Aviation Mark Coates Mike Ehl Marketing and other Services that Promote Port Seaport Bari Bookout Linda Styrk Services and Facilities Commission Office Corporate Mary Gin Kennedy Commissioners Air Terminal Operations Aviation Nick Harrison Mike Ehl Risk Management Corporate Jeff Hollingsworth Dan Thomas Real Estate Division Portfolia Management Real Estate Melinda Miller Joe McWilliams Bell Harbor International Conference Center (BHIC) Real Estate Melinda Miller Joe McWilliams World Trade Center (WTC) -W Seattle Real Estate Melinda Miller Joe McWilliams 3rd Party Pier69 Port Cafeteria Real Estate Nick Milos Joe McWilliams Management VIP Lounge 1111 Aviation Jeffrey Wolf Jim Schone Aviation Lost and Found Aviation Susan Hansen Smith Nicholas Harrison 11111111 Jolene Culler/James AVIS (owns Budget) Aviation Jim Schone 111 111 Jennings Jolene Culler/James BUDGET RENT A CAR Aviation Jim Schone 111 111 Jennings Jolene Culler/James ENTERPRISE (owns Alamo and National) 111 Aviation Jim Schone Jennings ALAMO RENT A CAR(owns by Enterprise) 111 Aviation Jolene Culler Jim Schone NATIONAL CAR RENTAL (owns by Enterprise) 111 Aviation Jolene Culler Jim Schone Jolene Culler/James HERTZ Corp (owns Advantage) Aviation Jim Schone 111 111 Jennings Jolene Culler/James Fox Rent-A-Car 111 Aviation Jim Schone Jennings Jolene Culler/James DTAG (dbaThrifty) 111 Aviation Jim Schone Jennings Jolene Culler/James CMC INVESTMENTS INC (dba Dollars) 111 Aviation Jim Schone Jennings HOST 111 Aviation Deanna Zachrisson Jim Schone AIRPORT MANAGEMENT SERVICES LLC (Hudson) 111 111 Aviation Deanna Zachrisson Jim Schone MAD ANTHONY'S INC. 111 Real Estate Melinda Miller Joe McWilliams CLEAR CHANNEL OUTDOOR 111 Aviation Deanna Zachrisson Jim Schone Page 1 of 3 Port of Seattle Internal Audit Department Proposed 2012 Audits with Prior Audit Coverage History Note: 2011 audits include suggestions by management (superscripted) and Internal Audit (non superscripted). Suggested Column1 Project Description 2009 2010 2011 2012 Work Division Contact Responsible Mgmt. Plan BORDERS INC 111 Aviation Deanna Zachrisson Jim Schone STONEPATH LOGISTICS INT'L SERVICES INC 111 Real Estate Patricia Spangler Joe McWilliams ANTON AIRFOOD 111 Aviation Deanna Zachrisson Jim Schone CRUISE TERMINALS OF AMERICA LLC 111 Seaport Mike McLaughlin Linda Styrk REPUBLIC PARKING NORTHWEST INC (Pier 66) 111 111 Real Estate Melinda Miller Joe McWilliams LOUIS DREYFUS CORP 111 Seaport Mike McLaughlin Linda Styrk SEATTLE RESTAURANT ASSOCIATES 111 Aviation Deanna Zachrisson Jim Schone FIREWORKS 111 Aviation Deanna Zachrisson Jim Schone Jolene Culler/James FLYING FOOD FARE INC 111 Aviation Jim Schone Lease and Jennings Concession Jolene Culler/James GATE GOURMET INT'L 111 Aviation Jim Schone Jennings Jolene Culler/James SKY CHEFS INC 111 Aviation Jim Schone Jennings MAD ANTHONY'S INC PIER 66 111 Real Estate Melinda Miller Joe McWilliams Michael SSA TERMINALS LLC Seaport Linda Styrk 111 Campagnaro CONCESSIONS INT'L INC. 111 111 Aviation Deanna Zachrisson Jim Schone KIEWIT GENERAL JOINT VENTURE 111 Seaport Gregory Englin Linda Styrk Wendy's (Latrelle's) 11111111 Aviation Deanna Zachrisson Jim Schone Qdoba (ZRC) 111 Aviation Deanna Zachrisson Jim Schone Pallino Pastaria 111 Aviation Deanna Zachrisson Jim Schone Deanna Smarte Carte 111 Aviation Zachrisson/Bonnie Jim Schone Darch Landed Weight/Landing fees - all airlines 111 Aviation Vicky Ausbun Mike Ehl IVARs 111 Aviation Deanna Zachrisson Jim Schone SODEXHO AMERICA LLC 111 Aviation Deanna Zachrisson Jim Schone Crane Rental (EAGLE MARINE, STEVEDORE SVCS, 111 111 Seaport Mike Burke Linda Styrk TOTAL TERMINALS) 111 Afishionado Gallery Inc. Real Estate Melinda Miller Joe McWilliams CityIce Cold Storage Company/ Pier 91 11111111 Seaport Mike Burke Linda Styrk Bill and Nick Inc. 11111111 Real Estate Melinda Miller Joe McWilliams Jolene Culler/James Simply Wheelz LLC (Rent-A-Car) 111 Aviation Jim Schone Jennings Elaine Ex Officio LLC 111 Aviation Lincoln/Deanna Jim Schone Zachrisson Elaine Food Systems Unlimited Inc 111 Aviation Lincoln/Deanna Jim Schone Zachrisson Airline Audit (one or two annually) 11111111 Aviation Vicky Ausbun Mike Ehl Subtenant Review (e.g., Concourse Concession) 11111111 111 Aviation Deanna Zachrisson Jim Schone Fuel Dock at Shilshole 11111111 Real Estate Darlene Robertson Joe McWilliams Page 2 of 3 Port of Seattle Internal Audit Department Proposed 2012 Audits with Prior Audit Coverage History Note: 2011 audits include suggestions by management (superscripted) and Internal Audit (non superscripted). Suggested Column1 Project Description 2009 2010 2011 2012 Work Division Contact Responsible Mgmt. Plan Real Estate-Lindsay Real Estate-Lindsay Follow-Up of Aviation/Real Aviation/Marine Maintenance -- inventory 111 Pulsifer/ Airport-John Pulsifer/ Airport-John Prior Audit Estate Christianson Christianson Findings and/or Management Ground Transportation - revenue completeness 111 Aviation Stacy Mattson Paul Grace Letter Items ID Badging - receipting/system weaknesses 111 Aviation Christian Samlaska Wendy Reiter Police Department 111 Corporate Rodney Covey Colleen Wilson Design CM procedures related to Vendor vs. Employee 111 Corporate Jack Hutchinson Joyce Kirangi Database Continuous Design CM procedures related to Request for Monitoring (CM) 111 Corporate Jack Hutchinson Joyce Kirangi Payment Execute and Test CM Procedures 111 Corporate Jack Hutchinson Joyce Kirangi Port Contracting Practices at Capital Development Capital 111 Ralph Graves Ralph Graves Division (CDD) - Post SAO Audit/Effectiveness Development Mary Ann John Fleet Maintenance (cross functional Program) - Aviation/Real Lobdell/Benny Christianson/Lindsay efficiency Estate 11111111 Austin/Luisa Bangs Pulsifier Travel and Entertainment (T&E) - 111 Corporate Duane Hill Rudy Caluza economy/accountability Mobile Communication Device Procurement Practices 111 111 Corporate Kim Albert Peter Garlock and Administration Office of Social Responsibility - effectiveness/is the 111 Corporate Luis Navarro Luis Navarro dept. achieving the objective? ABM contract (Aviation Main Terminal janitorial 111 111 Limited Aviation Andy Frank Mike Ehl services) - effective monitoring? Operational Audit Overtime - Port staff - all aviation depts. Various/Borgan 111 Aviation Mark Reis Anderson Capital Compliance cost of CPO series polices/procedure 111 Nora Huey Ralph Graves Development Delegation of Authority 111 Governance CEO Commission Corp. cost allocations/Aviation Revenue Diversion 111 Corporate Michael Tong Dan Thomas 3rd party administrator of self-funded medical/dental 111 Corporate David Leon Gary Buchanan Monitoring of Insurance requirements on various 111 Corporate Jeff Hollignsworth Dan Thomas contracts Procurement card adminstration 111 Corporate Patty Etzkorn Tim Jayne HR policies/procedures related to service/PTO hours 111 Corporate Tammy Woodward Gary Buchanan after separation Enterprise Risk Management ERM/Strategic Planning 111 111 111 Corporate Jeff Hollingsworth Dan Thomas (ERM) SAO Performance Audit Follow-Up (PSAs, MCs, SWs) 111 Corporate Various Various Payment Card Industry (PCI) Compliance 11111111 11111111 Corporate Various Various Internal Special. Investigations - 111 Various Various Various Contingency Aviation Acquisition and Relocation 111 Aviation Jim Shone Jim Schone Office of Social Responsibility (OSR) 111 Aviation Luis Navarro Luis Navarro Special Projects as Requested, Unexpected Events, etc 111 111 Various Various Various Page 3 of 3
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