9. Port Of Seattle Police Department

INTERNAL AUDIT REPORT COMPREHENSIVE OPERAT IONAL AUDIT POLICE DEPARTMENT JANUARY 1, 201 2016 ISSUE DATE: MARCH , 2017 REPORT NO. 2017 ��AUDIT TITLE SCOPE INTERNAL AUDIT EXECUTIVE SUMMARY The audit objective was to determine whether management controls were effective in order to achieve the Police Department goals and objectives to comply with the appropriate laws and regulations including : 1. Pa yroll is calculated properly processed. 2. raining requirements are adhered to and in compliance with policy. 3. Property held in evidence room is accounted for properly . 4. Department equipment is accounted and properly safeguard 5. Seized property and forfeitures are accounted and processed in accordance with federal, state , and local laws. We reviewed information for the period January 1, 201 through Ju ly , 2016. Details of our audit scope and methodology are on page four The Port of Seattle Police Department (POSPD) provides the primary law enforcement service to Seattle Tacoma International Airport and the Port of Seattle seaport properties. The Department was created in 1972, and as of August 15, 2016, 132 employees. These employees include 96 commissioned officers and 36 non commissioned personnel . Commissioned officers provide professional law enforcement services, by protecting the rights of individuals, preventing crime, and building community partn erships. These commissioned officers are the primary first responders for all reported crimes and incidents within its jurisdiction. Non commissioned personnel include 9 1 communications specialists receive and coordinate all calls for service for both the fire and police departments. Non commissioned personnel also includes traffic support specialists who are part time civilian staff, and assist commissioned officers and ground transportation controller with safety and traffic flow on the upper and lo wer drives at Sea Tac. Leadership, integrity, and accountability are listed as the guiding principles of the department Bas the testing performed, management controls were effective and the department complied with significant laws and regulations tested. BACKGROUND AUDIT OBJECTIVES AND SCOPE AUDIT RESULT ��AUDIT TITLE SCOPE INTERNAL AUDIT TABLE OF CONTENTS EXECUTIVE SUMMARY TRANSMITTAL LETTER BACKGROUND FINANCIAL HIGHLIGHTS HIGHLIGHTS AND ACCOMPLISHMENTS AUDIT SCOPE AND METHODOLOGY CONCLUSION INTERNAL AUDIT TRANSMITTAL LETTER Audit Committee Port of Seattle Seattle, Washington We have completed a comprehensive operation al audit of the Police Department We conducted this performance audit in accordance with Generally Accepted Government Auditing Standards and the International Standards for the Professional Practice of Internal Auditing. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis of our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. We extend our appreciation to the Police Department management and staff for their assistance and cooperation during the aud it. Joyce Kirangi, CPA, CGMA Director, Internal Audit AUDIT TEAM RESPONSIBLE MANAGEMENT TEAM Dan Chase, CPA Internal Audit Manager , Acting Rodney Covey Interim Chief of Police INTERNAL AUDIT The Port of Seattle Police Department (POSPD) provides the primary law enforcement service to Seattle Tacoma International Airport (Sea Tac) and the Port of Seattle properties. The Department was created in 1972 and serves both Sea Tac and more than 30 mi les of waterfront property, piers, marinas and cargo and cruise ship terminals. Commissioned officer are required to successfully complete training so that officers are provided with knowledge and skills to effectively perform their job or specialized function The department specialized teams includ a bike unit, K 9 team, bomb disposal unit, dive team, honor guard, crisis communication unit, and Valley SWAT unit. s of August 15, 2016, the department 132 employees. These employe es include 96 commissioned officers and 36 non commissioned personnel. Commissioned officers provide professional law enforcement services, by protecting the rights of individuals, preventing crime, and building community partnerships. These commissioned officers are the primary first responders for all reported crimes and incidents within its jurisdiction. Non commissioned person nel include 9 1 communication specialists who receive and coordinate all calls for service for both the fire and police depar tments. Non commissioned personnel also includes traffic control specialists who are part time civilian staff, and assist commissioned officers and ground transportation controllers with safety and traffic flow on the upper and lower drives at Sea Tac. The POSPD has three guiding principles that are the foundation to the successful operation of the organization. The guiding principles are leadership, integrity, and accountability. The ability of each member's commitment to principles contributes to the over ll success of the organization and aligns with the department vision of “the nation’s finest port police”. ncluded in revenue are federal, state, and local forfeiture revenues as reflected in table 1 below: PORT OF SEATTLE POLICE DEPARTMENT REVENUE AND EXPENSES YEAR ENDED REVENUES EXPENSES 2013 $329,908 $19,698,648 2014 203,106 19,367,278 2015 160,856 19,645,388 2016* 154,075 10,205,823 TABLE 1 SOURCE OF FORFEITURE REVENUES TOTAL Federal - U.S. Treasury / U.S. Department of Justice 22,591 $ 43,296 $ 17,965 $ 83,852 $ Valley Narcotics Enforcement Team 40,000 40,000 State 46,957 116,820 67,750 231,527 TOTAL 69,548 160,116 125,715 355,379 PORT OF SEATTLE POLICE DEPARTMENT FORFEITURE REVENUES BY YEAR BACKGROUND FINANCIAL HIGHLIGHTS INTERNAL AUDIT On November 14, 2014, the Port of Seattle Police Department was awarded re accreditation for the Commission on Accreditation for Law Enforcement Agencies (CALEA). CALEA is a United States credentialing authority whose primary mission is to accredit public safety agencies he Port of Seattle Police Department received a Customer Survey rating of 88% or higher in 2016 We reviewed information for the period January 1, 2014 July 31, 2016. We utilized a risk based audit approach from planning through testing. To obtain a complete understanding of the Department operations, we gathered information through document reviews , including policies management and staff interviews, observations, an d data analyses. We assessed significant risks and identified controls to mitigate those risks. We evaluated whether th ose controls were operating effectively as intended. We applied additional audit procedure to areas with the highest likelihood of sign ificant negative impact as follows: UDIT SCOPE AND ETHODOLOGY HIGHLIGHTS AND ACCOMPLISHMENTS INTERNAL AUDIT 5. To determine whether eized property and forfeitures ere accounted and processed in compliance with federal, state , and local laws. Tested 25 vendor payments using monies from state forfeitures an d verified that the payment was authorized, agreed to supporting documentation, and was used “…exclusively for the expansion and improvement of controlled substances related law enforcement activity.” Tested 100% of vendor payments using monies from feder al forfeitures and verified that the payment was authorized, agreed to supporting documentation, and was expended on a permissible use under the U.S. Department of Justice Guide to Equitable Sharing for State and Local Law Enforcement. Verified the accur acy of net proceed calculations and confirmed that 10% of property forfeited during the year was remitted to the state treasure by January 31 for the years ending 2014, 2015, and 2016. Confirmed that the State Treasure was provided with a quarterly report reflecting forfeited property. Based on the testing performed, management controls were effective and the department complied with significant laws and regulations tested. CONCLUSION

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