COMMISSION 
AGENDA MEMORANDUM                Item No.       4a 
ACTION ITEM                   Date of Meeting    October 10, 2017 
DATE:    October 3, 2017 
TO:     Dave Soike, Interim Executive Director 
FROM:   Debbi Browning, Assistant Director, General Accounting & Business Technology 
SUBJECT:  Claims and Obligations September 2017 
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, 2017 through September 30,
2017 as 
follows: 
y
Payment Reference Reference End
Payme nt Type           Start Number     Number           Amount
Accounts Payable Checks          919482         919947     $ 5,515,719.28 
Accounts Payable ACH          002336         002928     $ 44,955,140.80 
Accounts Payable Wire Transfers     014735         014752     $ 8,581,459.38 
Payroll Checks                 187313          187655     $ 406,902.34 
P ayroll ACH                   822297          826362     $ 9,231,894.12 
Total Payme nts                                      $ 68,691,115.92 

JUSTIFICATION 
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 CEO 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 CEO is delegated authority to approve them. Expenditures
Template revised September 22, 2016.

COMMISSION AGENDA  Action Item No. 4a                       Page 2 of 3 
Meeting Date: September 26, 2017 
are monitored against budgets on a monthly basis by management and reported comprehensively to the
Commission quarterly.
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 2017, $59  million in accounts payable payments were made to 678
vendors/contractors, comprised of 2,550 vouchers and 7,883 accounting expense transactions. About 90
percent of the accounts payable payments made in the month fall into the Construction, Employee Benefits,
Environmental Remediation, Payroll Taxes, Contracted Services,  Utility Expenses , and NWSA Construction
Costs payment expense categories. The following chart summarizes the top 15 expense categories by total
spend.
Category           Payment Amount 
Construction             $28,836,884.74 
Employee Benefits           $7,897,958.97 
Contracted Services           $5,460,174.43 
Payroll Taxes              $3,893,795.22 
NWSA Construction Costs         $2,265,388.40 
Utility Expenses             $1,872,162.41 
Environmental Remediation        $1,780,139.39 
Sales Tax                $1,288,343.80 
Furn & Equip Purchase           $707,531.54 
Parking Taxes               $703,311.00 
Software               $672,152.39 
Bond Fees               $604,058.72 
Permits                 $583,386.60 
A/R Related Payments           $460,082.27 
Maintanance Inventory           $325,520.37 
Other Categories            $1,701,429.21 
Port Net Payroll             $9,638,796.46 
Total Payments                $68,691,115.92 

Template revised September 22, 2016.

COMMISSION AGENDA  Action Item No. 4a                       Page 3 of 3 
Meeting Date: September 26, 2017 
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 September 26, 2017, 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 September 22, 2016.