Internal Audit (Current Department Org. Chart, FTEs, and Audit Type Focus) Port Commission CEO 3-member Audit Committee Sr. Admin. Assistant Internal Audit Director Audit Manager Sr. Internal Auditor Internal Auditor Sr. Internal Auditor Internal Auditor Performance Auditor Internal Auditor Intern Governance (Accountability, Fiscal Integrity and Transparency) Risk Assessment Internal Controls Compliance Port of Seattle Internal Audit Department Approved 2011 Audits Note: 1) Approved 2011 audits include suggestions by management (superscripted) and Internal Audit (non superscripted). 2) Estimated audit resources are based on 8,854 hours which is 75% of the total FTE hours for internal Audit staff. The remaining 25% includes such administrative/professional hours as training, sick, vacation, etc. Column1 Comprehensive Operational Audit (Central Processing Reviews) Comprehensive Operational Audit (Organizational Operations Reviews) Project Description Airport Public Parking Garage Airport Office Building Container Management Airfield Operations 3rd Party Operational VIP Lounge Audit Aviation Lost and Found   Rodney Covey Colleen Wilson Not Started Aviation Jeffrey Wolf Jim Schone Complete Aviation Susan Hansen Smith Nicholas Harrison Aviation Jolene Culler/James Jennings Jim Schone Aviation Deanna Zachrisson Jim Schone Seaport Real Estate Mike McLaughlin Melinda Miller Linda Styrk Joe McWilliams Aviation Deanna Zachrisson Jim Schone Aviation Deanna Zachrisson Jim Schone Seaport Mike Burke Linda Styrk Complete Seaport Mike Burke Linda Styrk Not Started Real Estate Melinda Miller Joe McWilliams Aviation Jolene Culler/James Jennings Jim Schone Aviation Elaine Lincoln/Deanna Zachrisson Jim Schone Aviation Elaine Lincoln/Deanna Zachrisson Jim Schone Not Started Aviation Vicky Ausbun Mike Ehl Not Started Aviation Deanna Zachrisson Jim Schone Complete Real Estate Darlene Robertson Joe McWilliams Aviation/Real Estate Mary Ann Lobdell/Benny Austin/Luisa Bangs John Christianson/Lindsay Pulsifier Corporate Kim Albert Peter Garlock Andy Frank Mike Ehl Wendy's (Latrelle's)   Not Started Not Started Simply Wheelz LLC (Rent-A-Car)  Ex Officio LLC  Food Systems Unlimited Inc  Airline Audit (one or two annually)    Mobile Communication Device Procurement Practices and Administration ABM contract (Aviation Main Terminal janitorial services) - effective monitoring? Continuous Monitoring Enterprise Risk Management (ERM)   Rudy Caluza Corporate   Bill and Nick Inc. Debbi Browning Jeff Hoevet Antonio Baca Linda Styrk Mike Ehl CRUISE TERMINALS OF AMERICA LLC REPUBLIC PARKING NORTHWEST INC (Pier 66)   Corporate Diane Santiago Michele Fideler Michael Burke Mark Coates In Progress In Progress Not Started  Responsible Mgmt. Aviation Aviation Seaport Aviation  IVARs Crane Rental (EAGLE MARINE, STEVEDORE SVCS, TOTAL TERMINALS) CityIce Cold Storage Company/ Pier 91 Contact Complete Complete Complete Not Started Not Started AIRPORT MANAGEMENT SERVICES LLC (Hudson) Fleet Maintenance (cross functional Program) efficiency Contingency  Division In Progress  Fuel Dock at Shilshole Nonaudit Services       ENTERPRISE (owns Alamo and National) Subtenant Review (e.g., Concourse Concession) Limited Operational Audit Status Asset Management Follow-Up (Police Department) Lease and Concession Approved 2011 Work Plan In Progress Not Started Not Started Not Started Not Started In Progress Complete  Not Started Aviation   In Progress In Progress Corporate Jack Hutchinson Joyce Kirangi Corporate Jeff Hollingsworth Dan Thomas In Progress Corporate Various Various Various Various Various  Payment Card Industry (PCI) Compliance  Special Projects as Requested, Unexpected Events, etc...  2010 audits completed in 2011 2011 audits completed Status Count 2011 audits not started 2011 audits in progress 7 7 14 8 Audit Exit Month Overtime * Jan Dollar RAC * Jan Fox RAC * Jan Travel * feb CDD * April Thrifty * April Mob. Device June Pub. Parking June Lst & Found June SeaTac Util * June AOB July Shilshole July CityIce Aug Container Op Aug * Audits highlighted in yellow are 2010 audits exited in 2011. Internal Audit Department Calculation of Remaining Audit Resources in 2011 Assumptions 1. 20 weeks remaining in the year (Aug. thru Dec.) 2. 25% administrative (training, vacation, sick, holiday, etc) 3. audit manager at 50% for audit work Internal Auditor 1 Internal Auditor 2 Internal Auditor 3 Senior Auditor 1 Senior Auditor 2 * Performance Auditor 1 * Audit Manager 563 563 563 563 563 563 281 Subtotal less *12 weeks to fill Senior Auditor Position #2 * New position effective July 2011 3,656 Estimated Total Available Audit Resources (in hours) from August thru December 2011 3,319 "a" Original Work Plan Audit Hours Consumed thru July 2011 Remaining per the original 2011 work plan 8,900 5,000 3,900 "b" shortage of the originally planned hours (see "b") as compared to the estimated remaining resources available (see "a") (581) "c" (338) Based on the estimated shortage (see "c"), we recommend carrying forward approx. 2 to 3 audits to the 2012 work plan. Audit Work Progress (based on TeamMate time entries) Status Legend: C -- complete; O -- ongoing; NS -- not started Name Asset Management Start End 5 Status Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 7 O Department Audit of Airport Operations - Landside 1 5 C Airport Office Building Mgmt 4 7 C Seaport Container Operations Dept. Review 5 7 C Air Field Operations Dept. Review 8 12 NS Lost and Found at the airport 4 6 C VIP Lounge at the airport 8 12 NS ENTERPRISE RENT A CAR 5 7 O SIMPLY WHEELZ 8 12 NS Lease and Concession Audit of Airport Management Services (Hudson News) 2 7 O CRUISE TERMINALS OF AMERICA 5 7 O REPUBLIC PARKING NORTHWEST 8 12 NS LATRELLES EXPRESS 8 12 NS IVARS 8 12 NS Crane Rental Agreement Review 8 12 NS CITY ICE AND COLD STORAGE 5 7 C BILL & NICK INCORPORATED 8 12 NS EX OFFICIO 8 12 NS FOOD SYSTEMS UNLIMITED INC 8 12 NS Airline Audit 8 12 NS Subtenant Review 8 12 NS SHILSHOLE BAY FUEL DOCK 4 6 C Port Fleet 4 7 O Mobile Communication Device Procurement Practices and Administration 1 5 C ABM Contract 8 12 NS Performance Audit of CDD Contracting 1 5 C Audit of Aviation Overtime 1 1 C Dollar Rent-A-Car 1 2 C Fox Rent-A-Car 1 1 C Travel and Entertainment Expenses 1 2 C Thrifty Rent-A-Car 1 3 C SeaTac Utilities 1 5 C 9 8 6 9 14 10 8 13 13 13 13 13