COMMISSION 
AGENDA MEMORANDUM                        Item No.          6b 
ACTION ITEM                            Date of Meeting     October 8, 2019 
DATE:     October 1, 2019 
TO:        Steve Metruck, Executive Director 
FROM:    Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:  Claims and Obligations - September 2019 
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 September 1 through September 30, 2019 
as follows: 
Payment         Payment
Reference Start    Reference End
Payment Type             Number          Number              Amount
Accounts Payable Checks            931646             932175        $     5,853,652.18 
Accounts Payable ACH             020175            020842       $    69,415,025.71
Accounts Payable Wire Transfe rs     015199             015217        $     5,730,932.44 
Payroll Checks                       194263              194512        $      265,268.93
Payroll ACH                      929895            934210       $    11,096,629.74
Total Payments                                                  $  92,361,509.00 

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 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 monthly 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: October 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 September 2019,  $81 million in accounts payable payments were made to 783
vendors/contractors, comprised of 2,296 vouchers and 9,965 accounting expense transactions.  About 93 
percent of the accounts payable payments made in the month fall into the Construction, Employee Benefits, 
Contracted Services, NWSA Construction Costs, Payroll taxes, Environmental Remediation, Utility, Janitorial
and Sales Taxes expense categories. Net payroll expense for the month of August was $11,361,898.67. The
following chart summarizes the top expense categories by total spend.

Top 15 Payment Categories Summary
Category          Payment Amount
Construction                  $       48,466,381.92 
Employee Benefits             $        5,242,512.90 
Contracted Services            $        4,802,185.27 
NWSA Construction Costs      $       4,542,676.54 
Payroll Taxes                   $        4,218,234.90 
Environmental Remediation    $       2,936,715.87 
Utility Expenses                 $        2,709,745.77 
Janitorial Services               $         1,444,946.69 
Sales Taxes                     $        1,279,256.28 
Maintenance Inventory        $         792,675.31 
Parking Taxes                  $         718,211.20 
Bond Fees                    $         550,524.08 
Software                     $         467,147.44 
Miscellaneous Expense         $         354,688.25 
Employee Travel Expenses      $         284,223.74 
Other Categories               $        2,189,484.17 
Net Payroll                    $       11,361,898.67 
Total Payments               $      92,361,509.00 




Template revised October 22, 2016.

COMMISSION AGENDA  Action Item No. 6b                                  Page 3 of 3 
Meeting Date: October 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. 



At a meeting of the Port Commission held on October 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 






Template revised October 22, 2016.