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:

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

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

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

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.

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

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

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

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