Port of Seattle 

Internal Audit Report 

Fire Department 
Department Audit

January 1, 2008  December 31, 2009 




Issue Date: July 13, 2010 
Report No.: 2010-09

Internal Audit Report 
Fire Department (org. no. 4400) 
Audit Period 
January 1, 2008  December 31, 2009 

Table of Contents 
Internal Auditor's Report ..................................................................................................................................... 3 
Executive Summary .............................................................................................................................................. 4 
Background ............................................................................................................................................................ 5 
Audit Objectives .................................................................................................................................................... 5 
Scope of the Audit ................................................................................................................................................ 6 
Audit Approach ...................................................................................................................................................... 6 
Conclusion .............................................................................................................................................................. 6 












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Internal Audit Report 
Fire Department (org. no. 4400) 
Audit Period 
January 1, 2008  December 31, 2009 

Internal Auditor's Report 
We have completed an audit of the Fire Department. The purpose of the audit was to determine
whether management: 
1) Effectively monitored payroll to ensure that employees were compensated correctly for hours
actually worked. 
2) Properly accounted for tools and other small and attractive assets. 
3) Properly procured equipment in accordance with Port competitive procurement policies. 
4) Efficiently processed medical/dental claims under the Law Enforcement Officers' and Fire 
Fighters' Plan 1 (LEOFF1) retirement system. 
We reviewed information relating to fiscal years 2008 and 2009. 
Management has the primary responsibility to establish and implement effective controls. Our role
was to assess and test those controls in order to establish whether the controls were adequate and
operating effectively. 
We conducted the audit using due professional care. The audit was planned and performed to
obtain reasonable assurance that department controls are adequate and operating effectively as
intended in the aforementioned areas. 
The Fire Department has adequate and effective controls over competitive procurement. We,
however, noted control weaknesses over small and attractive assets, and LEOFF1 medical/dental
reimbursement claims, which we have communicated to management in a separate letter. 
We extend our appreciation to Fire Department management and staff for their assistance and
cooperation during the audit. 


Joyce Kirangi, CPA 
Internal Audit Director 



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Internal Audit Report 
Fire Department (org. no. 4400) 
Audit Period 
January 1, 2008  December 31, 2009 

Executive Summary 

Audit Scope and Objective The purpose of the audit was to determine if management: 
1) Effectively monitored payroll to ensure that employees were compensated correctly for hours
actually worked. 
2) Properly accounted for tools and other small and attractive assets. 
3) Properly procured equipment in accordance with Port competitive procurement policies. 
4) Efficiently processed medical/dental reimbursement claims under the Law Enforcement
Officers' and Fire Fighters' Plan 1 (LEOFF1) retirement system. 
We reviewed information relating to fiscal years 2008 and 2009. 
Background  The Port of Seattle Fire Department provides emergency response to SeaTac
International Airport and the surrounding Port of Seattle properties. The primary mission is to
provide Aircraft Rescue Firefighting (ARFF) to the airport. The Fire department performs numerous
tasks to ensure that the airport is a safe place for people to visit and work. The department issues
permits  (e.g., welding),  performs inspections, and consults with construction and building
professionals to assure proper fire safety precautions are met. The department also responds to
calls for medical aid. 
The department is staffed with 70+ FTEs and operates with an average annual operating budget of
$10 million. 

Audit Result Summary  Based on the audit procedures performed, the Fire Department has
adequate and effective controls over competitive procurement. We, however, noted control
weaknesses over small and attractive assets, and LEOFF1 medical/dental reimbursement claims,
which we have communicated to management in a separate letter. 






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Internal Audit Report 
Fire Department (org. no. 4400) 
Audit Period 
January 1, 2008  December 31, 2009 

Background 
The Port of Seattle Fire Department provides emergency response to SeaTac International Airport
and the surrounding Port of Seattle properties. The primary mission is to provide world class
Aircraft Rescue and Firefighting Services to the users and owners of Seattle Tacoma International
Airport and provide Fire Prevention, Fire Protection and Emergency Services for the safe and
efficient operation and use of the Airport. The department is a 24/7 operation with 3 shifts, and
each shift has eighteen fire fighters. 
The department is staffed with 70+ FTEs and operates with an average annual budget of $10 
million. The department's administrative officers include the Fire Chief (current Chief was hired 
March 2, 2010) and two Assistant Fire Chiefs who, with the assistance of four support staff
members, manage the day-to-day business functions of the department. The Operations Division
(Fire Suppression) consists of personnel and apparatus designated to respond to the various
emergencies and calls for service at SeaTac International Airport. The Fire Prevention division of
the Port of Seattle Fire Department helps to assure safety and fire regulations are met within the
Port airport properties. The Training Division, Firefighter Mechanic and Support Services consist of
specialized members to assure that the department is properly equipped and trained. 
Department Financial Information: 
2006      2007       2008       2009 
Salaries & Benefits      8,614,044    9,012,156    13,908,887    11,106,511 
Equipment Expense      162,513     232,555     257,181     144,308 
Supplies & Stock        289,422     260,985     382,400      226,284 
Outside Services        114,729      86,793     140,216      124,579 
Travel & Other          51,467      91,609      69,141      15,800 
Employee           33,872     40,099     42,599      32,074 
Telecommunication       64,286      94,041     143,899     253,700 
Workers Comp          9,602      3,179     15,785      6,500 
General Exp            98,830     106,703     116,594        192 
Internal Dept Trans      (135,790)     (87,967)     (114,688)      (62,261) 
Charges to Capital 
Total Operating Exp     9,302,975    9,840,153   14,962,014    11,847,687 
Source: PeopleSoft (Excludes depreciation and gain/loss sale of assets) 

Audit Objectives 
The purpose of the audit was to determine whether management: 
1) Effectively monitored payroll to ensure that employees were compensated correctly for hours
actually worked. 
2) Properly accounted for tools and other small and attractive assets. 
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Internal Audit Report 
Fire Department (org. no. 4400) 
Audit Period 
January 1, 2008  December 31, 2009 
3) Properly procured equipment in accordance with Port competitive procurement policies. 
4) Efficiently processed medical/dental reimbursement claims under the Law Enforcement
Officers' and Fire Fighters' Plan 1 (LEOFF1) retirement system. 

Scope of the Audit 
The scope of the audit covered the period January 1, 2008  December 31, 2009 

Audit Approach 
We performed the following audit procedures: 
We obtained a complete understanding of the department's operations and its environment. 
We reviewed applicable state and local laws, rules, and regulations, union agreement, as
well as Port policies, procedures, and guidelines. 
We obtained and analyzed financial data and other relevant information to assess risk. 
We performed audit procedures to achieve the audit objectives. 
Conclusion 
Based on the audit procedures performed, the Fire Department has adequate and effective
controls over competitive procurement. We, however, noted control weaknesses over small and
attractive  assets,  and  LEOFF1  medical/dental  reimbursement  claims,  which  we  have
communicated to management in a separate letter. 








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