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RESOLUTION NO. 3782
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A RESOLUTION of the Port Commission of the Port of Seattle
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appointing Lisa Lam, Assistant Director, Accounting
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& Financial Reporting, as Port Auditor pursuant to
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RCW 53.36.010 and RCW 42.24.080 for the Port of
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Seattle.
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WHEREAS, RCW 53.36.010 requires that all port district funds shall be paid to the
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treasurer and be disbursed by him or her upon warrants signed by a Port Auditor appointed by
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the Port Commission, upon vouchers approved by the Commission; and
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WHEREAS, RCW 42.24.080 requires that all claims presented against any political
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subdivision by officers and employees of that subdivision or by persons furnishing materials,
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rendering services or performing labor, or for any other contractual purpose, shall be audited,
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before payment, by an auditing officer and the audit form shall provide for authentication and
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certification by such auditing officer that the materials have been furnished, the services
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rendered, the labor performed as described, or that any advance payment is due and payable
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pursuant to a contract or is available as an option for full or partial fulfillment of a contractual
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obligation, and that the claim is a just, due and unpaid obligation for the political subdivision;
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and
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WHEREAS, RCW 42.24.180 allows that in order to expedite the payment of claims, the
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Port Commission may authorize the issuance of checks in payment of claims after the
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designated Port Auditor has signed the checks but before the Port Commission has acted to
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approve the claims. This is being accomplished through the authority established in
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Resolutions 3181 and 3605, along with Executive policy EX-2, which cover administrative,
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monetary & contractual redelegation of authority. The Port Commission may also stipulate that
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certain kinds or amounts of claims shall not be paid before the Commission has reviewed the
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supporting documentation and approved the issue of checks in payment of those claims.
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The following conditions must be met before such payments are made pursuant to RCW
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42.24.180: (1) The designated Port Auditor shall be required to furnish an official bond for the
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faithful discharge of their duties in an amount determined by the legislative body but not less
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than fifty thousand dollars (the Port has in effect such a bond for fifty thousand dollars); (2)
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The Port shall adopt and have in place contracting, purchasing, disbursing, and hiring policies
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that implement effective internal controls (the Port's CPO policy series fulfill the requirements
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for contracting and purchasing, the Port's AC policy series fulfill the requirements for
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disbursing, and the Port's HR policy series fulfill the requirements for hiring); (3) The Port
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Commission shall provide for its review of the documentation supporting claims paid and for its
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approval of all checks issued in payment of claims at its next regularly scheduled public meeting
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Item Number: 10b_reso
Meeting Date: December 8, 2020
(such action is being taken monthly in a Commission meeting); (4) The Port Commission shall
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require that if, upon review, it disapproves some claims, the Port Auditor shall cause the
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disapproved claims to be recognized as receivables of the Port and to pursue collection
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diligently until the amounts disapproved are collected or until the Commission is satisfied and
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approves the claims.
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WHEREAS, no claim shall be paid without such authentication and certification as
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described above; and
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WHEREAS, the Port of Seattle requires a Port Auditor to be formally designated to carry
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out the responsibilities set forth in RCW 53.36.010, Chapter 42.24 RCW, and other applicable
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authorities.
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NOW, THEREFORE, BE IT RESOLVED by the Port Commission of the Port of Seattle as
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follows:
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Section
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The Port of Seattle Commission designates Lisa Lam, Assistant Director,
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Accounting & Financial Reporting Department for the Port of Seattle, to serve as the Port
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Auditor for the Port of Seattle.
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ADOPTED by the Port Commission of the Port of Seattle at a duly noticed meeting
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thereof, held this day of , 2020, and duly authenticated in open
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session by the signatures of the Commissioners voting in favor thereof and the seal of the
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Commission.
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Port Commissioners
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