Audit Seaport Security
Internal Audit Report Seaport Security Department Audit Period January 1, 2006 through December 31, 2008 Issue Date: June 2, 2009 Report No. 2009-09 Internal Audit Report Seaport Security Department Audit Period January 1, 2006 December 31, 2008 Table of Contents Internal Auditor's Report .............................................................................................. 3 Executive Summary ...................................................................................................... 4 Background ................................................................................................................... 5 Audit Objectives ............................................................................................................ 6 Audit Scope ................................................................................................................... 6 Audit Approach ............................................................................................................. 6 Conclusion ..................................................................................................................... 7 2 Internal Audit Report Seaport Security Department Audit Period January 1, 2006 December 31, 2008 Internal Auditor's Report We have completed an audit of Seaport Security Department. Seaport Department Management has the primary responsibility to establish and implement effective internal controls surrounding security plans for Port-owned and operated facilities, administering and monitoring security grant projects, maintaining control over Port owned security assets, initiating security training, and increasing Seaport security awareness. 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. Based on the audit procedures performed, Seaport Security Department has adequate and effective controls to meet its objectives. We extend our appreciation to the Seaport Security Department Management and staff for their assistance and cooperation during the audit. Joyce Kirangi, CPA Internal Audit Manager 3 Internal Audit Report Seaport Security Department Audit Period January 1, 2006 December 31, 2008 Executive Summary Audit Scope and Objective The purpose of the audit was to determine whether: 1) Management's monitoring systems have controls to ensure that Seaport Security projects and grants are adequately monitored. 2) Management oversight over procurement and expenses includes proper reviews and approvals to ensure compliance with Port policies and procedures. 3) Seaport Security assets and equipment are properly accounted for and tracked. Background The Department goals and objectives include: Ensure compliance with federal security regulations Provide a leadership role in the implementation of security projects Partner with other Puget Sound Ports to enhance overall maritime security Comply with all maritime regulatory security requirements at Port-owned and operated facilities. Audit Result Summary Seaport Security Department has adequate and effective controls to monitor its security projects and assets, and to ensure compliance with Port policies and procedures. 4 Internal Audit Report Seaport Security Department Audit Period January 1, 2006 December 31, 2008 Background The Department goals and objectives include: Ensure compliance with federal security regulations Provide a leadership role in the implementation of security projects Partner with other Puget Sound Ports to enhance overall maritime security Comply with all regulatory security requirements at Port-owned and operated facilities. The Seaport Security Department is a participant in the Port Security Grant Program (PSGP) under the auspices of FEMA and the Department of Homeland Security. Federal funds have been granted to the Port for the protection of the infrastructure from terrorism. The Seaport Security Department has utilized these funds to enhance maritime domain awareness, enhance risk management capabilities to prevent, detect, respond to and recover from attacks involving improvised explosive devices (IEDs), weapons of mass destruction (WMDs) and other nonconventional weapons, as well as training, safety exercises and Transportation Worker Identification Credential (TWIC) implementation. The Port has several stakeholders in its Seaport Security program. In addition to the Seaport Security Department (SSD), the following play a major role in ensuring that Seaport security goals and strategies are met: ICT Department Seaport Project Management Contracted Grant Administrator Port-owned and operated terminals Container and Maritime Tenants of the Port of Seattle (i.e., Louis Dreyfus, Total Terminals) United States Coast Guard who is responsible for overall Puget Sound Port security Seattle Police and Fire Departments Other Sub-grantees, such as the Ports of Tacoma and Everett Department's operating budget and significant expense categories are summarized as follows: Table 1 Operating Budget (in 000s) 2008 2009 (actual) (budget) Operating Revenue $850 $0 Operating & Maintenance Expense 1,574 280 Corporate Administrative Expense 62 0 Total Operating Expense 1,636 280 Net Operating Income before Depreciation ($786) ($280) Source: PeopleSoft 5 Internal Audit Report Seaport Security Department Audit Period January 1, 2006 December 31, 2008 Table 2 Significant Actual Expenses (in 000s) Description 2006 2007 2008 General Expenses $35 $1,091 $2 Outside Services 2,468 48 667 Salaries & Benefits 449 538 580 Department Equipment Expense 34 37 261 Travel & other related expense 56 44 37 Source: PeopleSoft Audit Objectives The purpose of the audit was to determine whether: 1) Department management's monitoring systems have adequate controls to ensure that Seaport Security projects and grants are adequately monitored. 2) Management oversight over procurement and expenses includes proper reviews and approvals to ensure compliance with Port policies and procedures. 3) Seaport Security equipment are properly accounted for and tracked. Audit Scope The scope of the audit covered the period January 1, 2006 through December 31, 2008. Audit Approach We performed the following audit procedures: Determined whether SSD management has established procedures and processes to ensure that monitoring and oversight of in-process Security projects and the contracted Grant Administrator is adequate and performed consistently. Evaluated SSD management role in the procurement process and verified proper documentation and approved. Evaluated management controls over monitoring and approving of invoices. Assessed the controls SSD management has established pertaining to asset management of Security equipment. Determined whether Management has established adequate controls over its expenses. 6 Internal Audit Report Seaport Security Department Audit Period January 1, 2006 December 31, 2008 Conclusion Seaport Security Department has adequate and effective controls to monitor its projects and assets, and to ensure compliance with Port policies and procedures. The controls are adequate to allow the department to meet its objectives. 7
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