COMMISSION 
AGENDA MEMORANDUM                       Item No.         6b 
ACTION ITEM                             Date of Meeting     April 14, 2020 
DATE:       April 7, 2020 
TO:          Steve Metruck, Executive Director 
FROM:      Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:    Claims and Obligations  March 2020 
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 March 1 through March 31, 2020 as follows: 
Payment
Payment Reference   Reference End
Payment Type                                                       Amount
Start Number        Number
Accounts Payable Checks              934687              935006        $     4,364,906.85 
Accounts Payable ACH               024979             025763       $    74,977,676.78
Accounts Payable Wire Transfers        015331              015351        $      8,284,835.90
Payroll Checks                          195862              196052        $       225,150.48
Payroll ACH                         957998             962308       $    11,328,299.23
Total Payments                                                     $  99,180,869.24 

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: April 14, 2020 
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 2020, over $87,627,419.53 in payments were made to nearly 681 vendors, comprised
of 2,061 invoices and over 9,608 accounting expense transactions. About 91 percent of the accounts payable
payments made in the month fall into the Construction, NWSA Construction Costs, Employee Benefits,
Contracted Services, Payroll Taxes, Utility Expenses, Public Expenses and Janitorial Services expense categories.
Net payroll expense for the month of March was $11,553,449.71. The following chart summarizes the top
expense categories by total spend. 

Category                     Payment Amount
Construction                                        43,385,315.41
NWSA Construction Costs                          11,008,500.00
Employee Benefits                                 8,822,492.62
Contracted Services                                  4,787,068.50
Payroll Taxes                                           4,461,952.73
Utility Expenses                                       3,146,127.17
Public Expense                                      2,522,047.54
Janitorial Services                                       1,379,447.62
Environmental Remediation                       1,192,926.86
Sales Taxes                                            1,121,556.96
Maintenance Inventory                             770,460.13
Room/Space/Land Rental                           765,466.67
Legal                                                       711,766.01
Software                                             472,638.31
Parking Taxes                                          469,280.20
Other Categories Total :                               2,610,372.80
Net Payroll                                         11,553,449.71
Total Payments :                     99,180,869.24

COMMISSION AGENDA  Action Item No. 6b                                  Page 3 of 3 
Meeting Date: April 14, 2020 



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 14, 2020 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