COMMISSION 
AGENDA MEMORANDUM                        Item No.          10b 
ACTION ITEM                            Date of Meeting     December 8, 2020 
DATE:     November 10, 2020 
TO:        Stephen P. Metruck, Executive Director 
FROM:    Rudy Caluza, Director, Accounting and Financial Reporting 
SUBJECT:  Resolution No. 3782  Appointment of Port Auditor pursuant to RCW 53.36.010 and
RCW 42.24.080 
ACTION REQUESTED 
Request introduction of Resolution No. 3782: A Resolution of the Port Commission of the Port of
Seattle appointing Lisa Lam, 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 
and will be retiring after 27 years of service to the Port of Seattle. This resolution formally
designates Lisa Lam, Assistant Director, Accounting and Financial Reporting Department, to carry
out the responsibilities effective January 1, 2021. 
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. The Port's financial transactions and internal
controls are subject to audit by the Port's Internal Audit office and external audits by both the
State Auditor's Office and the Port's independent certified public accounting firm.
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 designates
Lisa Lam, Assistant Director, Accounting & Financial Reporting Department, as Port Auditor to
carry out the responsibilities as set forth by the RCW. 

Template revised September 22, 2016.

COMMISSION AGENDA  Action Item No. 10b                                 Page 2 of 2 
Meeting Date: December 8, 2020 

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 office, 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. 3782 
PREVIOUS COMMISSION ACTIONS OR BRIEFINGS 
January 8, 2019  the Port of Seattle Commission approved and adopted Resolution 3753. 
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. 
Debbi Browning  January 8, 2019  Resolution 3753 
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.