COMMISSION 
AGENDA MEMORANDUM                Item No.        4b 
ACTION ITEM                   Date of Meeting    December 12, 2017 
DATE:    December 6, 2017 
TO:     Dave Soike, Interim Chief Executive Officer 
FROM:   Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:  Claims and Obligations November 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 November 1, 2017 through November 30,
2017 as follows: 

Payment Type                Payment Reference  Payment Reference End Amount 
Start Number      Number 
Accounts Payable Checks           920485          921171              $ 6,485,835.28 
Accounts Payable ACH             003624          004435             $ 52,322,219.05 
Accounts Payable Wire Transfers       014773          014790              $ 7,293,883.27 
Payroll Checks                   187935           188286               $ 267,328.95 
Payroll ACH                    830347           834328              $ 9,324,275.18 
Total Payments                                                $ 75,693,541.73 
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
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. 4b                       Page 2 of 3 
Meeting Date: December 12, 2017 

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  2017, $66  million in accounts payable payments were made to 939
vendors/contractors, comprised of 3,305 vouchers and 11,977 accounting expense transactions. About 86 
percent of the accounts payable payments made in the month fall into the Construction, Employee Benefits,
Contracted Services, Environmental Remediation, Payroll Taxes, Utility Expenses and NWSA Construction 
expense categories. The following chart summarizes the top 15 expense categories by total spend.

Construction               $ 31,064,593.74 
Employee Benefits           $ 8,221,716.19 
Contracted Services          $ 5,853,756.91 
Environmental Remediation     $ 4,290,148.69 
Payroll Taxes               $ 3,872,586.42 
Utility Expenses             $ 2,042,878.76 
NWSA Construction Costs      $ 1,741,986.08 
Election Expenses            $ 1,609,498.62 
Janitorial Services            $ 1,273,375.30 
Sales Taxes                $ 1,183,780.32 
Software                $ 600,776.94 
A/R Related Payments        $ 593,522.08 
Parking Taxes              $ 540,327.00 
Maintenance Inventory       $ 369,438.96 
Miscellaneous Expense        $ 350,256.73 
Other Expense Categories      $ 2,493,294.86 
Port Net Payroll              $ 9,591,604.13 
Total   $ 75,693,541.73 

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. 


Template revised September 22, 2016.

COMMISSION AGENDA  Action Item No. 4b                       Page 3 of 3 
Meeting Date: December 12, 2017 



At a meeting of the Port Commission held on December 12, 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.