HomeMy WebLinkAbout01/16/2018 06A Disbursements Payment Approval for December 2017ITEM TITLE:
SUBMITTED BY:
BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDASTATEMENT
1
Item No. 6.A.
For Meeting of: January 16, 2018
Approve payment of disbursements for the period December 1 — 31,
2017
Tara Lewis, Financial Services Manager
SUMMARY EXPLANATION:
RCW 42.24 governs the process for audit and review of payroll and claims payments for the City.
RCW 42.24.180 requires the review and approval of all payments at a regularly scheduled public
meeting on a monthly basis. The State Budgeting, Accounting and Reporting Systems (BARS)
Manual outlines the following format for approval by the City Council.
REPORT OF DISBURSEMENTS:
The following amounts were budgeted and sufficient funds were available to cover these
payments:
Electronic payments - Key Bank
Electronic payments - US Bank
Electronic Purchasing Card
Accounts Payable Checks
Payroll Account Checks
#280 - 283
#10932 - 10955
December 2017
#141827-142677
#367316 - 368146
Background and description of this process is attached.
ITEM BUDGETED:
STRATEGIC PRIORITY:
APPROVED
FOR
SUBMITTAL:
NA
$ 1,104,625.58
$ 5,195,748.12
$ 203,050.10
$ 5,794,237.07
$ 870,146.74
Public Trust and Accountability
STAFF RECOMMENDATION:
City
Manager
Approve the payments.
BOARD/COMMITTEE RECOMMENDATION:
ATTACHMENTS:
Description Upload Date
D Background and 1 cription 3/4/2016
2
Type
Backup Material
3
Disbursement Approval Process
Background and Description
RCW 42.24 governs the process for audit and review of payroll and claims payments for the
City. RCW 42.24.180 requires the review and approval of all payments at a regularly scheduled
public meeting on a monthly basis.
RCW 42.24.080 requires that all claims presented against the City by persons furnishing
materials, rendering services, or performing labor must be certified by the appropriate official to
ensure that the materials have been furnished, the services rendered, or the labor performed as
described, and that the claims are just, due and unpaid obligations against the City.
RCW 42.24.180 allows expedited processing of the payment of claims when certain conditions
have been met. The statute allows the issuance of warrants or checks in payment of claims
before the legislative body has acted to approve the claims when: (1) the appropriate officers
have furnished official bonds; (2) the legislative body has adopted policies that implement
effective internal control; (3) the legislative body has provided for review of the documentation
supporting the claims within a month of issuance; and (4) that if claims are disapproved, they
shall be recognized as receivables and diligently pursued.
The City meets all these conditions.
To comply with the requirements, Finance staff schedule payment of claims and payroll for
montly Council approval on the Consent Agenda. The payments listed in the schedule cover all
claims and payroll payments during the month prior to the date of the Council meeting.
All payments made during this period were found to be valid claims against the City. Details are
available from the Finance Division.
The City's internal controls include certification of the validity of all payments by the appropriate
department prior to submission for payment. The Director of Finance and Budget has delegated
authority for the examination of vouchers and authorization of payments to the Finance,
Accounts Payable, and Payroll staff. All payments are reviewed and validated. The Finance
Division regularly reviews its processes to ensure appropriate internal controls are in place.