This item asks the Board of Health to consider approval of expenditure transactions for the period of October 16, through November 15, 2022, totaling $1,099,426.85 as required by statute.
RCW 42.24.080 requires that all claims presented against the Snohomish Health District (the District) 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 District, before payment can be made.
Under Resolution 22-27 pursuant to RCW 42.24.080, it was resolved that the Board of Health authorized the appointment of a new Auditing Officer. Theresa Bengtson, Finance Manager was authorized as the District’s Auditing Officer.
All payments made during this period were found to be valid claims against the District. Details are available from the finance department. These amounts were budgeted, and sufficient funds are available in the 2022 budget to cover these payments.
The District’s internal controls include certification of the validity of all payments by the appropriate department prior to submission for payment. Prior to payment, Purchasing and Contract staff review purchasing and contract requests in line with the District’s purchasing and contracting policies and Accounts Payable staff review all payment claims. In addition, the Finance Manager reviews the vouchers and supporting documentation for payments to ensure validity.
In the attached voucher listing for payments made October 16, through November 15, 2022, a gap in the check number sequence is noted to the Board of Health. Check numbers 73265-73382 do not show on the detail register. This is because of check printing issues with the District’s ERP system, One Solution. Instead of manually voiding those checks using the normal void process, the batches were cancelled using the UNDO feature, which deleted them from the record. The net effect from a financial standpoint is the same, but there is no void check history. The physical checks have been voided and removed. The physical backup documentation to support the UNDO check batches, can be presented for inspection if needed and is available for review during annual audit processes by the State Auditor’s Office.