Port of Seattle

Internal Audit Report

Aviation Security Department
Department Audit

Audit Period January 1, 2007 through December 31, 2008




Issue Date: September 1, 2009
Report No.: 2009-13

Internal Audit Report 
Aviation Security Department (org. no. 3341)
Audit Period January 1, 2007  December 31, 2008

Table of Contents

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















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Internal Audit Report 
Aviation Security Department (org. no. 3341)
Audit Period January 1, 2007  December 31, 2008

Internal Auditor's Report
We have completed an audit of the Aviation Security Department (ASD). ASD Management has the
primary responsibility to establish and implement effective internal controls surrounding all non-TSA
secured areas encompassing the perimeter, cargo and passenger areas. The Department is also
responsible for the administration of the Security Violations Program.
The purpose of the audit was to identify and assess controls to determine whether:
1. P-card purchases are appropriate, and the reconciliation procedures are working as intended by
management.
2) Management oversight over procurement activities, pertaining to the temporary employment of
security guards and corresponding contract vendor requests, includes proper reviews and
approvals to ensure compliance with Port policies and procedures.
3) Aviation Security non-capitalized assets and equipment are properly accounted for, tracked and
monitored.
4) Overtime hours are tracked and recorded properly and comply with the Collective Bargaining
Agreement.
We reviewed information relating to fiscal years 2007 and 2008.
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.
Based on the audit procedures performed, the ASD has adequate and effective controls over P-card
purchases, procurement of temporary security guards, non-capitalized assets, and overtime.
We extend our appreciation to ASD Management and staff for their assistance and cooperation during
the audit.


Joyce Kirangi, CPA
Sr. Internal Audit Manager


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Internal Audit Report 
Aviation Security Department (org. no. 3341)
Audit Period January 1, 2007  December 31, 2008

Executive Summary

Audit Scope and Objective The purpose of the audit was to identify and assess the controls to
determine whether 1) P-card purchases are appropriate and the reconciliation procedures are working
as intended by management, 2) Management oversight over procurement activities, pertaining to the
temporary employment of security guards and corresponding contract vendor requests, includes proper
reviews and approvals to ensure compliance with Port policies and procedures, 3) Aviation Security
non-capitalized assets and equipment are properly accounted for, tracked and monitored, and 4)
Overtime hours are tracked and recorded properly and comply with the Collective Bargaining
Agreement.
We reviewed information relating to fiscal years 2007 and 2008.
Background  Aviation Security Department (ASD) is a department with 62 employees to control
access to restricted/secure areas of the airport. The department utilizes an annual operating budget of
approximately $6 million to achieve the following goals and objectives:
Provide a leadership role to assure the safe and continuous operation of the Airport.
Provide a service that is vital in the exercise of civil authority.
Maintain the safety of the public at all times.
Sustain operations during an emergency.
Comply with and enforce all regulatory security requirements.
Audit Result Summary Aviation Security Department has adequate and effective controls over P-
card purchases, procurement of temporary security guards, non-capitalized assets, and overtime.







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Internal Audit Report 
Aviation Security Department (org. no. 3341)
Audit Period January 1, 2007  December 31, 2008

Background
ASD has 62 labor-represented Security Specialists guided by a collective bargaining agreement with
the International Longshore and Warehouse Union Local No.9. The current agreement is effective
through July 31, 2010.
Aviation Security is staffed 24/7 with two regular teams of security professionals. However, when a staff
increase is necessary due to heightened security for a relatively short period of time, the department 
relies on temporary security guards.
TAC  20 Terminal Access Controllers who are responsible for 15 cargo area inspections
including ID checks on the ramp, as well as entering the buildings of all who are beyond the
security demarcation line. They also verify that personnel are maintaining positive control of
the area, especially if the bay doors are open.
SAC  42 Senior Access Controllers who are responsible for controlling, monitoring, and
granting or denying access into restricted/secure areas of the Airport.
The Department goals and objectives include:
Provide a leadership role that assures the safe and continuous operation of the Airport.
Provide a service that is vital in the exercise of civil authority.
Maintain the safety of the public at all times.
Sustain operations during an emergency.
Comply with and enforce all regulatory security requirements.
The department's operating expense for a 3-year period ending 2009 is as follows:
(in 000s)    2007     2008     2009 
Salaries and Benefits                  $4,741   $5,875     $5,520 
Outside Services                    1,765      15       19 
Equipment                       22     10      16 
Supplies & Stock                      43      42       34 
Other                           179     175      151 
Total Operating Expense              $6,750   $6,117    $5,740 
Source: PeopleSoft

Audit Objective
The purpose of the audit was to identify and assess the controls to determine whether:
1. P-card purchases are appropriate, and the reconciliation procedures are working as intended by
management.

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Internal Audit Report 
Aviation Security Department (org. no. 3341)
Audit Period January 1, 2007  December 31, 2008
2) Management oversight over procurement activities, pertaining to the temporary employment of
security guards and corresponding contract vendor requests, includes proper reviews and
approvals to ensure compliance with Port policies and procedures.
3) Aviation Security non-capitalized assets and equipment are properly accounted for, tracked and
monitored.
4) Overtime hours are tracked and recorded properly and comply with the Collective Bargaining
Agreement.

Scope of the Audit
The scope of the audit covered the period January 1, 2007 through December 31, 2008.
Audit Approach
We performed the following audit procedures:
We obtained an understanding of the department's operations and its environment.
We reviewed applicable state and local laws, rules, and regulations, as well as Port policies,
procedures, and guidelines.
We obtained and analyzed financial data and other relevant information to assess risk.
We reviewed and tested controls over P-card, procurement, non-capitalized assets, and
overtime to determine the effectiveness of implemented controls.
Conclusion
Aviation Security Department has adequate and effective controls over P-card purchases,
procurement of temporary security guards, non-capitalized assets, and overtime.






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