Port am
of Seattle:

COMMISSION
AGENDA MEMORANDUM                      Item No.        6b

ACTION ITEM                           Date of Meeting     November 12, 2019

DATE:       November 4, 2019
TO:         Steve Metruck, Executive Director
FROM:     Duane Hill, AFR Senior Manager Disbursements
SUBJECT:    Claims and Obligations - October 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 October 1 through October 31, 2019 as
follows:

Payment Reference   Reference End
Payment Type           Start Number        Number          Amount
Accounts Payable Checks               932176              932771        $    11,095,817.96
Accounts Payable ACH                020843             021762       $    79,086,041.84
Accounts Payable Wire Transfers        015218              015246        $    16,366,496.24
Payroll Checks                          194513               194730        $       257,647.86
Payroll ACH                         934211             938491        $    11,102,702.59
Total Payments                                                     $117,908,706.49


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.

COMMISSION AGENDA - Action Item No. 6b                                  Page 2 of 3
Meeting Date: November 12, 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 October 2019, over $106,548,356.04 in payments were made to nearly 877 vendors,
comprised of 2,945 invoices and over 12,401 accounting expense transactions. About 97 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 October was $11,360,350.45. The following
chart summarizes the top expense categories by total spend.

Top 15 Payment Categories Summary
Category             Payment Amount
Construction                      S$  56,884,777.37
Employee Benefits                S$  14,025,791.35
Environmental Remediation       S   7,573,415.79
Contracted Services                $   6,217,551.74
Leasehold Taxes                  S$    4,497,137.10
Payroll Taxes                       S    4,183,025.74
Utility Expenses                    S    2,819,141.37
Janitorial Services                   S$    1,460,413.33
Sales Taxes                        S$    1,439,820.52
A/R Related Payments            $    1,425,918.32
Maintenance Inventory           $     823,296.00
Insurance                         S     820,215.02
Parking Taxes                      $     573,916.46
Legal                                 S$      424,210.92
Software                         S$     421,227.02
Other Categories Total :               S$    2,958,497.99
Net Payroll                         S  11,360,350.45
Total Payments:          $ 117,908,706.49

COMMISSION AGENDA - Action Item No. 6b                                  Page 3 of 3
Meeting Date: November 12, 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.

ahSeen
Debbi Browning/Pori Au



At a meeting of the Port Commission held on November 12, 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 C mmission