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) 1 (Report)
1

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.
2
Limited Contract Compliance Reviews are only discussed if issues are identified.
3

Reviews will not be discussed but reports are made available.

Limited Contract Compliance Reviews (Glenn Fernandes, Director, Internal Audit)
12. Sun's, Inc. 2 (Report)
13. The Yarrow Group, LLC2 (Report)
Concluding Business
14. Committee Comments
15. Adjournment
________________________________

1

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.
2
Limited Contract Compliance Reviews are only discussed if issues are identified.
3

Reviews will not be discussed but reports are made available.