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Port Audit 2013
Port Audit 2013
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_________________________________________________________________________________________________________
Washington State Auditor's Office
45
NOTESTOTHESCHEDULEOFEXPENDlTURESOFFEDERALAWARDS
NOTE1-BasisofAccounting
ThisscheduleispreparedonthesamebasisofaccountingasthePortofBremerton's
financialstatements.ThePortusesthe Budgeting,AccountingandReportingSystem
forPortDistrictsintheStateofWashington.
NOTE2-ProgramCosts
Theamountsshownascurrentyearexpensesrepresentonlythefederalgrantportionof
theprogramcosts.Entireprogramcosts,includingthePort'sportion,maybemorethan
shown.
!"#$ "& '#()(#$"*
S@G@QC@F 213 7O12
_________________________________________________________________________________________________________
Washington State Auditor's Office
46
ABOUT THE STATE AUDITOR'S OFFICE
The State Auditor's Office is established in the state's Constitution and is part of the executive
branch of state government. The State Auditor is elected by the citizens of Washington and
serves four-year terms.
We work with our audit clients and citizens as an advocate for government accountability. As an
elected agency, the State Auditor's Office has the independence necessary to objectively perform
audits and investigations. Our audits are designed to comply with professional standards as well
as to satisfy the requirements of federal, state, and local laws.
The State Auditor's Office employees are located around the state to deliver services effectively
and efficiently.
Our audits look at financial information and compliance with state, federal and local laws on the
part of all local governments, including schools, and all state agencies, including institutions of
higher education. In addition, we conduct performance audits of state agencies and local
governments and fraud, whistleblower and citizen hotline investigations.
The results of our work are widely distributed through a variety of reports, which are available
on our Web site and through our free, electronic subscription service.
We take our role as partners in accountability seriously. We provide training and technical
assistance to governments and have an extensive quality assurance program.
State Auditor Troy Kelley
Chief of Staff Doug Cochran
Director of Performance and State Audit Chuck Pfeil, CPA
Director of Local Audit Kelly Collins, CPA
Deputy Director of State Audit Jan M. Jutte, CPA, CGFM
Deputy Director of Local Audit Sadie Armijo
Deputy Director of Local Audit Mark Rapozo, CPA
Deputy Director of Performance Audit Lou Adams, CPA
Deputy Director of Quality Assurance Barb Hinton
Deputy Director of Communications Thomas Shapley
Local Government Liaison Mike Murphy
Public Records Officer Mary Leider
Main number (360) 902-0370
Toll-free Citizen Hotline (866) 902-3900
Website www.sao.wa.gov
Subscription Service portal.sao.wa.gov/saoportal/Login.aspx