Information Technology audits are security sensitive and are not discussed in public meetings; all or part of the audit reports may be exempt from public

records disclosure under RCW 42.56.420.

Limited Contract Compliance Reviews are only discussed if issues are identified.

Reviews will not be discussed but reports are made available.

Port of Seattle Commission

AUDIT COMMITTEE

December 4, 2025 – 9:30 a.m.

To be held in person at the Port of Seattle Headquarters

Building – Commission Chambers, Pier 69, 2711 Alaskan Way, Seattle, Washington.

You may view the full meeting live at meetings.portseattle.org.

To listen live from a remote location, call in at: +1 (425) 660-9954 or (833) 209-2690 and Conference ID 691 818 689#

Committee members:

Commissioner Ryan Calkins, Chair

Commissioner Fred Felleman, Acting Member

Commissioner Hamdi Mohamed, Member (Absent)

Committee Public Member Sarah Holmstrom

Also attending:

Glenn Fernandes, Internal Audit Director

Aaron Pritchard, Chief of Staff, Commission Services

Michelle Hart, Commission Clerk

Aubree Payne, Deputy Commission Clerk

ORDER OF BUSINESS

1. Call to Order

2. Approval of Minutes – September 16, 2025

External Audits

3. Baker Tilly – 2025 Audit Entrance (Presentation)

Olga Darlington, Partner

4. Office of the Washington State Auditor – Accountability Audit Results for 2024 (Presentation)

Sonia Khokhar, Assistant State Auditor

o Accountability Audit Report (Report)

5. R.L. Townsend & Associates – Construction Audit Services Annual Report (Presentation)

Debbie Townsend, President & Executive Construction Cost Control Consultant; Rachel

Townsend-Smith, Senior Professional Associate

6. FACT Financial Solutions – Construction Audit Services Annual Report (Presentation)

Melissa Goddard, Founder and Principal

Updates and Approval (Glenn Fernandes, Director, Internal Audit) (Presentation – Items #7-15)

7. Approval of Proposed 2026 Internal Audit Plan

8. Open Issue Status

Performance Audits (Glenn Fernandes, Director, Internal Audit; Spencer Bright, Manager, Internal

Audit - Capital Audit)

9. Terminal 91 Berths 6 & 8 (Report)

10. Recovery Effort – Data Integrity – Maritime (Report)

Information Technology Audits

(Glenn Fernandes, Director, Internal Audit; Ritika Marwaha, Manager,

Internal Audit – IT)

11. Access Control Management (ICT)

(Report)

Information Technology audits are security sensitive and are not discussed in public meetings; all or part of the audit reports may be exempt from public

records disclosure under RCW 42.56.420.

Limited Contract Compliance Reviews are only discussed if issues are identified.