1999 Audit and Study Reports

Airport Accounting Practices
Makoto (Mac) Fletcher

The study reviewed the Airport's current accounting practices to ensure that they meet established standards and procedures and that accounting practices allow for an accurate assessment of financial transactions and condition of the Airport Fund. Issued November 15, 1999.

Report in PDF Format  (309KB)

Risk Management Audit (Consultant)
Advanced Risk Management Techniques, Inc. (ARMTECH)

The audit reviewed Risk Management Program administrative procedures used to prevent or reduce risk and the financial impact of such risk to the County. The review included loss control efforts, claims administration, purchased insurance, adequacy of reserves for potential losses, including catastrophic losses and related funding methodology, and cost of risk including program design, administration, settlement costs, etc. Presented October 19, 1999.

Report in PDF Format (30KB)            Executive Response in PDF Format (141KB)

Employee Benefits Audit (Consultant)
Garner Consulting

The audit reviewed Employee Benefits Program administrative procedures used to prevent or reduce risk and the financial impact of such risk to the County. The review included, but not be limited to, loss control efforts, claims administration, purchased insurance, adequacy of reserves for potential losses and related funding methodology, and cost of risk including program design and administration. Presented October 19, 1999.

Report in PDF Format  (847KB)          Report Summary

Metro Transit Vehicle Maintenance Operations
Susan Baugh

The audit reviewed and evaluated transit vehicle maintenance procedures and practices. Issued September 28, 1999.

Report in PDF Format  (466KB)            Report Summary 

Disposition of Firearms
Nancy McDaniel

The study was conducted to determine whether the county's practices in the disposition of firearms are in compliance with state and local laws and to determine the fiscal impact of the county's practice. Presented September 28, 1999.

Report in PDF Format  (334KB)            Report Summary 

Transit Management Audit (Consultant)
John T. Doolittle & Associates, Inc.
Porter & Associates, Inc.

in association with
Cambridge Systematics, Inc.
Roskin Consulting
McCollom Management Consulting, Inc.
Kilpatrick Consulting Group

The audit evaluated the integration of the Transit Division into the structure of the county including policy-making structure; evaluated the division's implementation of county policies; evaluated the performance of management operations; identified potential efficiencies affecting Transit Division operations; and evaluated the Transit Division's financial policies and plans, and the effectiveness of its management controls. Presented September 22, 1999.

Report in PDF Format (535KB)            Executive Response in PDF Format (1,067KB)

Jail Overtime
Paul Walker

The study reviewed spending on overtime to determine whether overtime expenditures were increasing or decreasing. Also the study determined the Department of Adult Detention's status in reviewing the use of part-time corrections officers. Issued September 14, 1999.

Report in PDF Format  (131KB)            Report Summary 

Roads/Transit Consolidation Opportunities
Susan Baugh

The study reviewed operations and identified similar functions performed by the Roads and Transit Divisions, determined how the functions are tracked in the Department of Transportation's accounting system, and determined whether there are opportunities for performing these functions more efficiently. Issued July 22, 1999. 

Report in PDF Format  (30KB)            Report Summary 

Traffic Volume Forecast Model
Bobby Buyco

The study reviewed the reasonableness of the model used to forecast road traffic volumes related to development. Presented July 13, 1999.

Report in PDF Format  (1,213KB)            Report Summary 

Bond Funded Capital Improvement Projects
Bert Golla

The audit reviewed the status of capital projects financed by King County Bonds (e.g., Woodland Park Zoo, Harborview Medical Center, Regional Justice Center, Open Space, etc.) to determine if project activities are consistent with voter mandates as well as project budgets and schedules. Presented June 22, 1999.

Report in PDF Format  (266KB)            Report Summary

East Lake Sammamish Trail
Bobby Buyco

The study reviewed the purchase of the East Lake Sammamish Trail right-of-way to determine if the transaction followed procedures established by the County for the acquisition of real property and determine whether the purchase price was supported by independent appraisals. Presented June 8, 1999.

Report in PDF Format  (759KB)            Report Summary 

ITS Information Technology Planning, Development and Implementation Processes
Harriet M. Richardson, Makoto (Mac) Fletcher, Nancy McDaniel, Risa Sandler, Maura Sullivan

The audit evaluated the processes used to plan, develop, and implement information technology projects; compared estimated and actual project costs to determine the adequacy of the cost estimating process; and reviewed the role of the county's Information Resource Council (IRC) to determine if the IRC provides adequate project review and oversight. Presented May 11, 1999.  

Report in PDF Format  (444KB)            Report Summary