COMMISSION 
AGENDA MEMORANDUM                        Item No.          6h 
ACTION ITEM                            Date of Meeting      January 8, 2019 
DATE:     December 21, 2018 
TO:        Stephen P. Metruck, Executive Director 
FROM:    Rudy Caluza, Director, Accounting & Financial Reporting 
SUBJECT:  Resolution No. 3753  Appointment of Port Auditor pursuant to RCW 53.36.010 and
RCW 42.24.080 
ACTION REQUESTED 
Request adoption of Resolution No. 3753: A Resolution of the Port Commission of the Port of
Seattle appointing Debbi Browning, Assistant Director, Accounting and Financial Reporting
Department, as Port Auditor for the Port of Seattle pursuant to RCW 53.36.010 and RCW
42.24.080. 
EXECUTIVE SUMMARY 
The Port of Seattle regularly pays its vendors, contractors, and employees as outlined in the
monthly Claims and Obligations memo presented to the Commission. RCW 53.36.010 and RCW
42.24.080 require that these payments made by the Port of Seattle be authenticated and
certified by a Port Auditor appointed by the Port Commission by resolution.  Debbi Browning,
Assistant Director, Accounting & Financial Reporting Department, has been performing this
role. It was recently noted that no formal resolution appointing  her as Port Auditor had been
adopted. This resolution formally designates Debbi Browning to carry out the responsibilities of
these RCWs. 
JUSTIFICATION 
The Port has effective and appropriate internal controls in place for payments of claims 
including  procurement/contracting  policies  and  central  oversight,  proper  delegation  of
authority, payments approval and documentation, perjury statement certifications for all
payments, and monitoring of Port spending and against budgets. All transactions and internal
controls are subject to Port internal audits and external audits by both the State Auditor's
Office and the Port's independent auditors.
RCW 53.36.010 requires all port districts funds to be paid and disbursed upon checks signed by
a Port Auditor appointed by the Commission by resolution upon vouchers approved by the
Commission.  RCW 42.24.080 requires all claims paid to be authenticated and certified that
they are just, due and unpaid obligations of the Port.  This resolution appoints and formally

Template revised September 22, 2016.

COMMISSION AGENDA  Action Item No. 6h                                                  Page 2 of 2 
Meeting Date: January 8, 2019 
designates Debbi Browning, Assistant Director, Accounting & Financial Reporting Department, 
as Port Auditor to carry out the responsibilities as set forth by the RCW. 
The Port Auditor is a statutorily established title with prescribed responsibilities as outlined
above. The State Auditor, also statutorily established, conducts public accountability and legal
compliance audits of all state, regional and local jurisdictions. Moss Adams, the Port's external
independent Certified Public Accounting firm, conducts the financial statements and federal
grants regulatory compliance audits.  The Port's Internal Audit function, which reports to the
Commission Audit Committee, conducts audits of Port departments, programs, functions,
systems, contracts, and activities based on the approved audit plan or specific requests as
approved by the Audit Committee.
ATTACHMENTS TO THIS REQUEST 
(1)   Draft Resolution No. 3753 
PREVIOUS COMMISSION ACTIONS OR BRIEFINGS 
December 11, 2018  the Port of Seattle Commission approved introduction of Resolution
3753. 
The following is a list of Port Auditors appointed over the years by resolution of the Port
Commission. After 1964, there appears to have been a lapse in the practice of appointing
auditors in this manner. 
Edward E. Ainslie  June 23, 1964  Resolution 2171 
John C. Foster  July 25, 1957  Resolution 1838 
J.H. McCutchen  January 3, 1956  Resolution 1682 
P.B. Curry  October 7, 1935  Resolution 850 
C.L. Sorensen  July 3, 1934  Resolution 811 
W.S. Lincoln  January 10, 1913  Resolution 82 






Template revised September 22, 2016; format updates October 19, 2016.