Template revised September 22, 2016.
COMMISSION
AGENDA MEMORANDUM
Item No.
8c
ACTION ITEM
Date of Meeting
December 8, 2020
DATE: November 24, 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 adoption 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 and 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 and Financial Reporting Department, as Port Auditor to
carry out the responsibilities set forth by the Revised Code of Washington.
COMMISSION AGENDA – Action Item No. 8c Page 2 of 2
Meeting Date: December 8, 2020
Template revised September 22, 2016; format updates October 19, 2016.
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
