COMMISSION 
AGENDA MEMORANDUM                        Item No.          6b 
ACTION ITEM                             Date of Meeting    November 13, 2018 
DATE:     November 5, 2018 
TO:        Steve Metruck, Executive Director 
FROM:    Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:  Claims and Obligations October 2018 
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, 2018 as 
follows: 
Payment Reference Start        Payment Reference
Payment Type                Number                      End Number            Amount
Accounts Payable Checks                     926226                     926744         $ 4,750,039.20 
Accounts Payable ACH                      011734                    012575        $ 76,030,657.87 
Accounts Payable Wire Transfers               014980                      14997         $ 11,059,071.21 
Payroll Checks                                 191045                      191274         $ 232,131.76 
Payroll ACH                                879493                    883632        $ 10,535,627.37 
Total Payments                                                                   $ 102,607,527.41 

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 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 on a monthly basis 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: November 13, 2018 
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  2018,  $92  million  in  accounts  payable  payments  were  made  to  898 
vendors/contractors, comprised of 2,506 vouchers and 12,275 accounting expense transactions.  About 93 
percent of the accounts payable payments made in the month fall into the Construction, Employee Benefits,
NWSA Construction, Contracted Services, Leasehold Taxes, Payroll Taxes, Utility Expenses, Sales Taxes, and
Janitorial Services categories. The following chart summarizes the top expense categories by total spend.

Category           Payment Amount
Construction                 $ 54,411,081.85
Employee Benefits           $ 6,416,974.66
NWSA Construction Costs     $ 6,163,233.02
Contracted Services           $ 4,863,582.83
Leasehold Taxes             $ 4,592,070.98
Payroll Taxes                  $ 3,920,225.67
Utility Expenses               $ 2,762,806.15
Sales Taxes                   $ 1,259,333.62
Janitorial Services             $ 926,896.49
Insurance                    $ 789,924.40
Maintenance Inventory       $ 765,547.69
Environmental Remediation  $ 760,694.04
Parking Taxes                $ 717,768.76
Bond Fees                  $ 412,698.87
Software                   $ 397,816.25
Other Categories Total        $ 2,679,113.00 
Net Payroll                   $ 10,767,759.13 
Total Payments              $ 102,607,527.41 




Template revised October 22, 2016.

COMMISSION AGENDA  Action Item No. 6b                                   Page 3 of 3 
Meeting Date: November 13, 2018 

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 November 13, 2018 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.