2018 Reports

Each report entry contains a summary of report focus and results, a full report document and a report highlights document.

Click the report titles to expand and contract this information for each title.

March 15, 2018

Seattle Public Utilities Wholesale Water Sales

Focus: We performed this audit to help ensure that wholesale customers are paying for their water supply in accordance with formal agreements with Seattle Public Utilities (SPU) and at rates approved by the Seattle City Council. Our objectives for this audit were to (1) determine whether billings to wholesale customers and related payments were accurate, timely, and complete; and (2) determine whether internal controls over the wholesale billing and payment related processes are adequate. 

Results: We found that SPU's billing of wholesale customers was generally accurate and complete. However, we identified internal controls over the wholesale billing process that were either lacking or need to be strengthened. These controls relate to billing accuracy and completeness, the accuracy of meters and related equipment, and information systems security.  We made 19 recommendations to improve internal controls over SPU's wholesale water billing process, including (1) ensuring only authorized personnel approve billing adjustments; (2) requiring additional steps to ensure the accuracy of meter read inputs from field crews; (3) implementing controls over current cycle consumption adjustments; (4) requiring annual meter read verifications; and (5) requiring additional support from wholesale customers when reporting facilities charges.