HomeMy WebLinkAbout04/16/2019 06C Disbursement Payment Approval for March 2019BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEM ENT
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Item No. 6.C.
For Meeting of: April 16, 2019
ITEM TITLE: Approve payment of disbursements for the period March 1 — 31, 2019
SUBMITTED BY: Steve Groom, Director of Finance & Budget
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
#359 - 363 $ 962,435.75
#11281 - 11305 $ 10,044,277.50
March 2019 $ 133,355.97
#154778 - 155662 $ 5,440,147.67
#379962 - 380760 $ 873,066.34
Background and description of this process is attached.
ITEM BUDGETED:
NA
STRATEGIC PRIORITY: Public Trust and Accountability
APPROVED FOR
SUBMITTAL:
City Manager
STAFF RECOMMENDATION:
Approve the payments.
BOARD/COMMITTEE RECOMMENDATION:
ATTACHMENTS:
Description Upload Date
D bursoinaill Prrroris Dctirriation 2/R!2019
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Type
racii Lip Material
Disbursement Approval Process
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Payment of claims and payroll are submitted monthly for review and approval by City Council.
The payments listed in the schedule cover all claims and payroll payments during the month prior
to the date of the Council meeting. Support documentation and further details are available from
the Finance Division.
Internal Controls. The City's internal controls include certification of the validity of all payments
by the appropriate department prior to submission for payment. The Finance Department has
processes and controls in place to ensure review and validation of vouchers and authorization of
payments by Finance, Accounts Payable, and Payroll staff. Processes are in place to empower
Department directors and City Manager to have budgetary control over their responsibility areas.
The Director of Finance and Budget regularly reviews processes to ensure appropriate internal
controls are in place and submits annual to independent audit.
Governing Statutes. 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.