RCW 42.24.080 requires that claims presented for payment against municipal corporations, such as the Health District, are to be audited, before payment, by an Auditing Officer who is “elected or appointed pursuant to statute or, in the absence of statute, an appropriate charter provision, ordinance or resolution of the municipal corporation.”
The Board of Health complies with this requirement by resolution and last appointed Tracey Kellogg as the District’s Auditing Officer on July 12, 2022, by Board Resolution 22-19, attached in Exhibit A. Tracey Kellogg, former Finance Manager for the District, rejoined in a temporary capacity while the District was able to find a permanent Finance Manager and on October 10, Theresa Bengtson became the fulltime Finance Manager. Consequently, Resolution 22-19 should be rescinded and a new Auditing Officer should be appointed by resolution.
Staff recommend by proposed Resolution 22-27 (attached as Exhibit B) that the Board of Health appoint Theresa Bengtson, CPA, as the District’s Auditing Officer. Ms. Bengtson has extensive experience in public accounting, local government, and financial institutions.