Entrance Conference: Port of Seattle
The Office of the Washington State Auditor's vision is increased trust in government. Our mission is to provide
citizens with independent and transparent examinations of how state and local governments use public funds, and
develop strategies that make government more efficient and effective.
The purpose of this meeting is to share our planned audit scope so that we are focused on the areas of highest risk.
We value and appreciate your input. 
Audit Scope
Based on our planning, we will perform the following audit:
Accountability audit for 01/01/2017 through 12/31/2017
We will examine the management, use and safeguarding of public resources to ensure there is protection from
misuse and misappropriation. In addition, we will evaluate whether there is reasonable assurance for adherence
to applicable state laws, regulations and policies and procedures.
Engagement Letter
We have provided an engagement letter that confirms both management and auditor responsibilities, and other
engagement terms and limitations. Additionally the letter identifies the cost of the audit, estimated timeline for
completion and expected communications.
Work of Other Auditors 
A financial statement and single audit was performed by Moss Adams of the Port's financial statements, federal
Transportation Security Administration Other Transaction Agreement Surveillance Systems, and federal
Transportation Security Administration Memorandum of Agreement Checked Baggage Facilities Funding;
Transportation Security Administration Other Transaction Agreement Checked Baggage Recapitalization
Screening Construction Services Project.
In accordance with professional standards, we considered the audit report and audit work performed by the other
auditors in the planning of our audit. This includes communicating with the other auditors, evaluating the quality
and results of the other auditor's work, and identifying areas that could affect our audit, including those in which
we could leverage the work already performed.
Accountability audits differ in scope from financial statement and single audits. Financial statement audits
determine if amounts reported in the financial statements are fairly stated and materially accurate, while single
audits determine compliance with specific federal grant requirements. In contrast, accountability audits determine
compliance with laws, regulations and the entity's own policies and procedures in areas selected for testing, as
well as determine if public assets are safeguarded against misuse or abuse.

The accountability audit may include some of the same areas covered in the financial statement and single audit.
However, due to the objective for accountability audits, the audit will approach and test these differently and not
duplicate work already performed. 
Levels of Reporting
Findings
Findings formally address issues in an audit report. Findings report significant deficiencies and material
weaknesses in internal controls; misappropriation; and material abuse or non-compliance with laws, regulations
or policies. You will be given the opportunity to respond to a finding and this response will be published in the
audit report.
Management Letters
Management letters communicate control deficiencies, non-compliance or abuse with a less-than-material effect
on the financial statements or other issues with significance to the audit objectives. Management letters are
referenced, but not included, in the audit report.
Exit Items
Exit items address control deficiencies or non-compliance with laws or regulations that have an insignificant
effect on the audit objectives. These issues are informally communicated to management.
Important Information
Confidential Information
Our Office is committed to protecting your confidential or sensitive information. Please notify us when you give
us any documents, records, files, or data containing information that is covered by confidentiality or privacy laws.
Audit Costs
The cost of the audit is estimated to be approximately $95,000, plus travel expenses.
Expected Communications
During the course of the audit, we will communicate with Debbi Browning, Assistant Director of General 
Accounting and Business Technology on the audit status, any significant changes in our planned audit scope or
schedule and preliminary results or recommendations as they are developed.
Please let us know if, during the audit, any events or concerns come to your attention of which we should be
aware. We will expect Debbi to keep us informed of any such matters.
Audit Dispute Process
Please contact the Audit Manager or Assistant Director to discuss any unresolved disagreements or concerns you
have during the performance of our audit. At the conclusion of the audit, we will summarize the results at the exit
conference. We will also discuss any significant difficulties or disagreements encountered during the audit and
their resolution.

Loss Reporting
State agencies and local governments are required to immediately notify our Office in the event of a known or
suspected loss of public resources or other illegal activity. These notifications can be made on our website at
http://portal.sao.wa.gov/saoportal/public.aspx/LossReport. 
Peer Reviews of the Washington State Auditor's Office 
To ensure that our audits satisfy Government Auditing Standards, our Office receives external peer reviews every
three years by the National State Auditors Association (NSAA). The most recent peer review results are available
online at http://www.sao.wa.gov/about/Pages/PeerReviews.aspx. Our Office received a "pass" rating, which is
the highest level of assurance that an external review team can give on a system of audit quality control.
Working Together to Improve Government
Audit Survey 
When your report is released, you will receive an audit survey from us. We value your opinions on our audit
services and hope you provide us feedback.
Local Government Support Team 
This team provides support services to local governments through technical assistance, comparative statistics,
training, and tools to help prevent and detect a loss of public funds. Our website and client portal offers many
resources, including a client Help Desk that answers auditing and accounting questions. Additionally this team
assists with the online filing of your financial statements.
Performance Center
The Performance Center is a resource for local governments that need to solve problems, reduce costs, and
improve the value of their services to citizens. The Center offers training and tools to help local governments
improve performance and effectiveness.
Audit Team Qualifications
Kelly Collins, CPA, Director of Local Audit  Kelly has been with the Washington State Auditor's Office since
1992. In her role, she oversees the audit teams which perform the audits for over 2,200 local governments. She
serves on the Washington Finance Officers Association Board and is a member of the Washington Society of
Certified Public Accountants' Government Auditing and Accounting Committee. Phone: (360) 902-0091 or
Kelly.Collins@sao.wa.gov
Mark Rapozo, CPA, Assistant Director of Local Audit  Mark has been with the Washington State Auditor's 
Office since 1983. In his role as Assistant Director he assists with the statewide oversight and management of
all the audits for local government. He also served as the chairman of the Local Records Committee of the
Washington State Archives for 10 years. Phone: (360) 902-0471 or Mark.Rapozo@sao.wa.gov 
Joe Simmons, CPA, Audit Manager  Joe has been with the State Auditor's Office since 1987 and became
Audit Manager of Team Central King County in November of 2015. In his prior role as Assistant Audit Manager
on two different teams, he worked on audits of state and local governments throughout Pierce, Kitsap, Mason,
Clallam, and Jefferson counties.  He has also provided support as one of our Office's county and city subject

matter specialists. Phone: (206) 615-0557 or Joseph.Simmons@sao.wa.gov 
Elizabeth Pyatt, Assistant Audit Manager  Elizabeth has been with the State Auditor's Office since 2013.
During her time with the Office, she has conducted financial statement, federal grant compliance and
accountability audits for state and local governments throughout the Seattle area. Phone: (206) 615-0555 or
Elizabeth.Pyatt@sao.wa.gov 
Sandy Nguyen, Audit Lead  Sandy graduated from the University of Washington with a Bachelor of Arts
degree in Economics and has been with the State Auditor's Office since 2016. In her role as Assistant State
Auditor, Sandy has worked on the financial statement, federal grant, and accountability audits for the City of
Seattle and accountability audits for the Port of Seattle. Phone: (206) 615-0555 or Sandy.Nguyen@sao.wa.gov 
Angela Funamori, Assistant State Auditor  Angela graduated from Central Washington University with a
Bachelor's degree in Accounting and has been with the State Auditor's Office since 2017. In her role as Assistant
State Audit, she has worked on the financial statement, federal grant compliance, and accountability audits for
King County. Phone: (206) 263-2858 or Angela.Funamori@sao.wa.gov 
Jonathan "Jonny" Smith, Assistant State Auditor  Jonathan graduated from Washington State University 
with a degree in Economics and joined the State Auditor's Office in 2016. In his role as Assistant State Auditor,
Jonathan has worked on the financial statement, federal grant, and accountability audits for King County. Phone:
(206) 263-2674 or Jonathan.Smith@sao.wa.gov