COMMISSION 
AGENDA MEMORANDUM                        Item No.          6b 
ACTION ITEM                            Date of Meeting      January 8, 2019 
DATE:     December 31, 2018 
TO:        Steve Metruck, Executive Director 
FROM:    Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:  Claims and Obligations December 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 December 1 through December 31, 2018 as 
follows: 
Payment    Payment
Reference   Reference
Payment Type                      Start        End            Amount
Accounts Payable Checks               927343     927866        $10,212,787.92
Accounts Payable ACH                 13350      14093        $78,129,420.51
Accounts Payable Electronic Transfers     15015      15027          $7,845,796.92
Payroll Checks                          191614     191867          $316,317.38
Payroll ACH                          889820     893957       $10,938,170.73
Total Payments                                                  $107,442,493.46

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: January 8, 2019 

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 December 2018,  $96  million in accounts payable payments were made to 832 
vendors/contractors, comprised of 2,380 vouchers and 11,132 accounting expense transactions.  About 94 
percent of the accounts payable payments made in the month fall into the Construction, Employee Benefits, 
Contracted Services, Payroll Taxes, Environmental Remediation, Utility Expenses and Sales Taxes categories.
Net payroll expense for the month of December was $11,254,488.11. The following chart summarizes the top
expense categories by total spend.

Category           Payment Amount
Construction                 $ 67,492,278.46
Employee Benefits          $ 10,238,317.42
Contracted Services          $ 5,907,958.94
Payroll Taxes                 $ 2,024,703.44
Environmental Remediation  $ 1,729,654.08
Utility Expenses              $ 1,591,949.46
Sales Taxes                   $ 1,209,713.54
Maintenance Inventory      $ 719,785.74
Janitorial Services             $ 706,635.50
Parking Taxes                $ 561,740.37
Computers & Telephone     $ 461,301.04
Trade Business &
$ 410,361.48
Community
Room/Space/Land Rental     $ 405,598.63
Miscellaneous Expense      $ 369,166.60
Software                   $ 314,020.44
Other Categories             $ 2,044,820.21 
Net Payroll                   $ 11,254,488.11 
Total Payments              $ 107,442,493.46 



Template revised October 22, 2016.

COMMISSION AGENDA  Action Item No. 6b                                 Page 3 of 3
Meeting Date: January 8, 2019




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.


.ATRsos
Debbi Browning/Port Auditor)



At a meeting of the Port Commission held on January 8, 2019 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