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12/14/2021 05.A. Approve payment of disbursements for the period November 1 —30, 2021. 144 • 1141 .( rr 11 i�O enc u nrry 1 BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 5.A. For Meeting of: December 14, 2021 ITEM TITLE: Approve payment of disbursements for the period November 1 —30, 2021. SUBMITTED BY: Jennifer Ferrer-Santa Ines, 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 #515 - 520 $ 996,869.39 Electronic payments - US Bank #12247 -12280 $ 17,093,464.23 Electronic Purchasing Card November 2021 $ 267,189.75 Accounts Payable Checks #179125 - 179821 $ 4,094,004.52 Payroll Account Checks #405466 -406215 $ 252,291.10 Payroll Account Check- Cayenta #5272 - 5299 $ 120,170.77 Background and description of this process is attached. ITEM BUDGETED: NA STRATEGIC PRIORITY: Public Trust and Accountability APPROVED FOR SUBMITTAL BY THE CITY MANAGER RECOMMENDATION: Approve disbursements. 2 ATTACHMENTS: Description Upload Date Type D Background and Description 1/16/2020 Backup Material 3 Disbursement Approval Process 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 the City Manager to have budgetary control over their responsible areas. The Director of Finance and Budget regularly reviews processes to ensure appropriate internal controls are in place and submits annually to an 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.