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BUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEM ENT
Item No. 6.C.
For Meeting of:August 20, 2019
ITEM TITLE: Approve payment of disbursements for the period July 1 - 31, 2019.
SUBMITTED BY: Steve Groom, Director of Finance and 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 #378 - 384 $ 1,195,435.09
Electronic payments - US Bank #11376 - 11396 $ 4,275,731.04
Electronic Purchasing Card July 2019 $ 146,651.36
Accounts Payable Checks #158260 - 159176 $ 7,116,265.26
Payroll Account Checks #383237 - 384105 $ 1,053,326.73
Background and description of this process is attached.
ITEM BUDGETED: Yes
STRATEGIC PRIORITY: Public Trust and Accountability
APPROVED FOR
SUBMITTAL: yr
City Manager
STAFF RECOMMENDATION:
Approve disbursements.
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BOARD/COMMITTEE RECOMMENDATION:
ATTACHMENTS:
Description Upload Date Type
D Dackgrounci and Dncri2tion 4'22'2019 Backup Material
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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
monthly 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.