COMMISSION 
AGENDA MEMORANDUM                        Item No.          4b 
ACTION ITEM                            Date of Meeting       April 25, 2017 
DATE:     April 12, 2017 
TO:        Dave Soike, Interim Chief Executive Officer 
FROM:    Rudy Caluza, Director, Accounting & Financial Reporting 
Debbi Browning, AFR Asst. Director, General Accounting/Business Technology 
Duane Hill, AFR Sr. Manager, Disbursements 
SUBJECT:  Claims and Obligations March 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 of March 1, 2017
through March 31, 2017 as follows: 
Payment
Payment Reference  Reference End
Payment Type                 Start Number        Number                 Amount 
Accounts Payable Checks               916290              916860           $ 6,228,048.12 
Accounts Payable ACH                048021             048733          $ 37,957,379.35 
Accounts Payable Wire
Transfers                                 014568                014608            $ 11,355,088.78 
Payroll Checks                          185326               185595           $ 310,797.51 
Payroll ACH                          797815              801421          $ 8,635,704.18 
Total Payments                                                           $ 64,487,017.94 

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

Template revised September 22, 2016.

COMMISSION AGENDA  Action Item No. 4a                                  Page 2 of 3 
Meeting Date: April 25, 2017 
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.
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 March 2017, $56 million in accounts payable payments were made to over 
2,100 vendors/contractors, comprised of 5,821 invoices and nearly 9,000 accounting expense
transactions. About 80 percent of the accounts payable payments made in the month fall into
the Construction, Employee Benefits, Contracted Services, NWSA Equity Payment and Payroll
taxes expense categories. The following chart summarizes the top 15 expense categories by
total spend.
Expense Type                          Payments 
Construction Total                                         $ 26,037,449.07 
Employee Benefits Total                                   $ 10,285,059.74 
Contracted Services Total                                  $ 3,436,735.26 
NWSA Payment                                    $ 3,042,634.30 
Payroll Taxes Total                                           $ 2,702,618.63 
Utility Expense Total                                         $ 1,556,243.07 
Environmental Remediation Total                         $ 1,158,437.46 
Software Total                                             $ 1,107,953.94 
Sales Taxes Total                                            $ 866,736.66 
Maintenance Inventory Total                             $ 628,118.26 
Equipment Maintenance Total                           $ 607,698.81 
P-card Charges Total                                       $ 500,937.60 
Furniture and Equipment Purchase Total                   $ 386,401.25 
Legal Total                                                    $ 377,837.47 
Parking Taxes Total                                         $ 290,604.00 
(aggregate total - expense categories below the top 15)     $ 2,555,050.73 
Port Net Payroll                                              $ 8,946,501.69 
Total Payments                                          $ 64,487,017.94 

Template revised September 22, 2016.

COMMISSION AGENDA  Action Item No. 4a                                  Page 3 of 3 
Meeting Date: April 25, 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 April 25, 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.