6b Memo November Claims and Obligations
COMMISSION AGENDA MEMORANDUM Item No. 6b ACTION ITEM Date of Meeting December 11, 2018 DATE: December 3, 2018 TO: Steve Metruck, Executive Director FROM: Duane Hill, AFR Senior Manager Disbursements SUBJECT: Claims and Obligations November 2018 ACTION REQUESTED Request Port Commission approval of the Port Auditor's payment of the salaries and claims of the Port pursuant to RCW 42.24.180 for payments issued during the period November 1 through November 30, 2018 as follows: Payment Payment Reference Reference Payment Type Start End Amount Accounts Payable Checks 926745 927342 $ 11,585,660.97 Accounts Payable ACH 12576 13349 $ 90,779,516.20 Accounts Payable Electronic Transfers 14998 15014 $ 7,379,727.27 Payroll Checks 191275 191613 $ 332,995.90 Payroll ACH 883633 889819 $ 16,070,210.26 Total Payments $ 126,148,110.60 Pursuant to RCW 42.24.180, "the Port's legislative body" (the Commission) is required to approve in a public meeting, all payments of claims within one month of issuance. OVERSIGHT All of these payments have been previously authorized either through direct Commission action or delegation of authority to the Executive Director and through his or her staff. Detailed information on Port expenditures is provided to the Commission through comprehensive budget presentations as well as the publicly released Budget Document, which provides an even greater level of detail. The Port's operating and capital budget is approved by resolution in November for the coming fiscal year, and the Commission also approves the Salary and Benefit Resolution around the same time to authorize pay and benefit programs. Notwithstanding the Port's budget approval, individual capital projects and contracts exceeding certain dollar thresholds are also subsequently brought before the Commission for specific authorization prior to commencement of the project or contractif they are below the thresholds the Executive Director is delegated authority to approve them. Expenditures are monitored against budgets on a monthly basis by management and reported comprehensively to the Commission quarterly. Template revised September 22, 2016. COMMISSION AGENDA Action Item No. 6b Page 2 of 3 Meeting Date: December 11, 2018 Effective internal controls over all Port procurement, contracting and disbursements are also in place to ensure proper central oversight, delegation of authority, separation of duties, payment approval and documentation, and signed perjury statement certifications for all payments. Port disbursements are also regularly monitored against spending authorizations. All payment transactions and internal controls are subject to periodic Port internal audits and annual external audits conducted by both the State Auditor's Office and the Port's independent auditors. For the month of November 2018, $110 million in accounts payable payments were made to 849 vendors/contractors, comprised of 2,644 vouchers and 10,826 accounting expense transactions. About 94 percent of the accounts payable payments made in the month fall into the Construction, Employee Benefits, Payroll Taxes, Contracted Services, Janitorial Services, Sales Taxes and Utility Expense categories. The following chart summarizes the top expense categories by total spend. Category Payment Amount Construction $ 81,009,920.15 Employee Benefits $ 6,193,616.68 Payroll Taxes $ 5,843,206.80 Contracted Services $ 5,804,701.87 Janitorial Services $ 1,396,968.39 Sales Taxes $ 1,339,666.97 Utility Expenses $ 1,209,952.72 Maintenance Inventory $ 869,045.04 Environmental Remediation $ 844,038.22 Parking Taxes $ 703,939.29 NWSA Construction Costs $ 685,030.85 Room/Space/Land Rental $ 467,619.83 Equipment Rental $ 421,036.58 Employee Travel Expenses $ 372,295.37 Software $ 349,683.78 Other Categories Total $ 2,234,181.90 Net Payroll $ 16,403,206.16 Total Payments $ 126,148,110.60 Template revised October 22, 2016. COMMISSION AGENDA Action Item No. 6b Page 3 of 3 Meeting Date: December 11, 2018 Appropriate and effective internal controls are in place to ensure that the above obligations were processed in accordance with Port of Seattle procurement/payment policies and delegation of authority. At a meeting of the Port Commission held on December 11, 2018 it is hereby moved that, pursuant to RCW 42.24.180, the Port Commission approves the Port Auditor's payment of the above salaries and claims of the Port: Port Commission Template revised October 22, 2016.
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