Port of Seattle 
January 1, 2009 through December 31, 2009 
November 2, 2010


Audit Information 
Audit Scope 
Our audit was planned and conducted using a risk-based approach covering the following
general areas for January 1, 2009 through December 31, 2009: 
Accountability for public resources and compliance with laws and regulations 
In keeping with general auditing practices, we did not examine every transaction, activity
or  area.    Instead,  our  procedures  focused  on  identifying  and  examining  those
transactions, activities or areas that posed the highest risk. 
Accountability for Public Resources and Legal Compliance 
We evaluated accountability for public resources and compliance with certain laws and
regulations in the following areas: 
Procurement                                        Revenue and receivables 
Disbursements                                      Contract compliance 
Conflict of interest                                   Loss reporting 
Insurance 
Audit Reports 
Accountability Report 
This report summarizes the results of the accountability audit.  The report will include a
finding regarding insufficient monitoring of third party management contracts. 
This report is expected to be issued in early 2011 and will be published on our website
and distributed via e-mail in an electronic .pdf file. However, a printed copy of the audit
report may be requested at any time by contacting your Audit Manager. 
We also offer a free subscription service that allows you to be notified by email when
audit reports are released or posted to our Web site. You can sign up for this convenient
service on our website at:
www.sao.wa.gov/EN/News/Subscriptions 
Audit Results 
Audit Recommendations 
We will issue the attached finding for the fiscal year 2009 audit.  In addition, we reported
recommendations in the attached management letter and/or list of exit items, which are
not included in our audit reports. 

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Concluding Remarks 
We would like to thank officials and employees for their helpfulness and timely response
to our audit requests.  We will be sending an e-mail to Debbi Browning regarding an online
customer service survey.   This email will be from "State Auditor's Office ". Please take a few minutes to complete this survey. Your
feedback is important to our on-going commitment to continually develop and improve our
audit process. 
Your next audit is scheduled to be conducted in 2011 and will cover the following general
areas: 
Accountability for Public Resources 
We also conducted a separate accountability audit of the Port Industrial Development
Corporation. The exit items from this audit are included in the list of exit items provided.
A separate accountability report will be issued for this audit. 













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