Template revised September 22, 2016.
COMMISSION
AGENDA MEMORANDUM
Item No.
8a
ACTION ITEM
Date of Meeting
December 11, 2018
DATE: December 11, 2018
TO: Stephen P. Metruck, Executive Director
FROM: Rudy Caluza, Director, Accounting & Financial Reporting
SUBJECT: Resolution No. 3752 – Appointment of Port Auditor pursuant to RCW 53.36.010 and
RCW 42.24.080
ACTION REQUESTED
Request introduction 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
COMMISSION AGENDA – Action Item No. 8a Page 2 of 2
Meeting Date: December 11, 2018
Template revised September 22, 2016; format updates October 19, 2016.
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
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
