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.

April 17, 2018

Status Report on Implementation of Office of City Auditor Recommendations as of December 2017

Focus: To report on the implementation status, as of December 2017, of 595 recommendations from audit reports issued by our office from January 2007 through December 2017.

Results: As of December 31, 2017, 71 percent (422 out of 595) were implemented, 18 percent (108 out of 595) were pending, and 11 percent (65 out of 595) were categorized as no further follow-up planned.

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.