Item Number: 10b_reso 
Meeting Date: December 8, 2020 
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3                                            RESOLUTION NO. 3782 
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6          A RESOLUTION         of  the  Port  Commission  of  the  Port  of  Seattle
7                                   appointing Lisa Lam, Assistant Director, Accounting
8                                   & Financial Reporting, as Port Auditor pursuant to
9                                   RCW 53.36.010 and RCW 42.24.080 for the Port of
10                                Seattle. 
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12           WHEREAS, RCW 53.36.010 requires that all port district funds shall be paid to the
13    treasurer and be disbursed by him or her upon warrants signed by a Port Auditor appointed by
14    the Port Commission, upon vouchers approved by the Commission; and 
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16           WHEREAS, RCW 42.24.080 requires that all claims presented against any political
17    subdivision by officers and employees of that subdivision or by persons furnishing materials,
18    rendering services or performing labor, or for any other contractual purpose, shall be audited,
19    before payment, by an auditing officer and the audit form shall provide for authentication and
20    certification by such auditing officer that the materials have been furnished, the services
21    rendered, the labor performed as described, or that any advance payment is due and payable
22    pursuant to a contract or is available as an option for full or partial fulfillment of a contractual
23    obligation, and that the claim is a just, due and unpaid obligation for the political subdivision;
24    and 
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26           WHEREAS, RCW 42.24.180 allows that in order to expedite the payment of claims, the
27    Port Commission may authorize the issuance of checks in payment of claims after the
28    designated Port Auditor has signed the checks but before the Port Commission has acted to
29    approve the claims. This is being accomplished through the authority established in 
30    Resolutions 3181 and 3605, along with Executive policy EX-2, which cover administrative,
31    monetary & contractual redelegation of authority. The Port Commission may also stipulate that
32    certain kinds or amounts of claims shall not be paid before the Commission has reviewed the
33    supporting documentation and approved the issue of checks in payment of those claims. 
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35    The following conditions must be met before such payments are made pursuant to RCW
36    42.24.180: (1) The designated Port Auditor shall be required to furnish an official bond for the
37    faithful discharge of their duties in an amount determined by the legislative body but not less
38    than fifty thousand dollars (the Port has in effect such a bond for fifty thousand dollars); (2)
39    The Port shall adopt and have in place contracting, purchasing, disbursing, and hiring policies
40    that implement effective internal controls (the Port's CPO policy series fulfill the requirements
41    for contracting and purchasing, the Port's AC policy series fulfill the requirements for
42    disbursing, and the Port's HR policy series fulfill the requirements for hiring); (3) The Port
43    Commission shall provide for its review of the documentation supporting claims paid and for its
44    approval of all checks issued in payment of claims at its next regularly scheduled public meeting

45    (such action is being taken monthly in a Commission meeting); (4) The Port Commission shall
46    require that if, upon review, it disapproves some claims, the Port Auditor shall cause the
47    disapproved claims to be recognized as receivables of the Port and to pursue collection
48    diligently until the amounts disapproved are collected or until the Commission is satisfied and
49    approves the claims. 
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51           WHEREAS, no claim shall be paid without such authentication and certification as
52    described above; and 
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54           WHEREAS, the Port of Seattle requires a Port Auditor to be formally designated to carry
55    out the responsibilities set forth in RCW 53.36.010, Chapter 42.24 RCW, and other applicable
56    authorities. 
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58           NOW, THEREFORE, BE IT RESOLVED by the Port Commission of the Port of Seattle as
59    follows: 
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61           Section 1.   The Port of Seattle Commission designates Lisa Lam, Assistant Director,
62    Accounting & Financial Reporting Department for the Port of Seattle, to serve as the Port
63    Auditor for the Port of Seattle. 
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65           ADOPTED by the Port Commission of the Port of Seattle at a duly noticed meeting
66    thereof, held this            day of                      , 2020, and duly authenticated in open
67    session by the signatures of the Commissioners voting in favor thereof and the seal of the
68    Commission. 
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79                                                Port Commissioners 
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