COMMISSION 
AGENDA MEMORANDUM                       Item No.         6j 
ACTION ITEM                             Date of Meeting     January 28, 2020
DATE:       January 10, 2020 
TO:          Stephen P. Metruck, Executive Director 
FROM:      Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:    Claims and Obligations  December 2019 
ACTION REQUESTED 
Request commission approval of the Port Auditor's payment of the salaries and claims of the Port of Seattle 
pursuant to RCW 42.24.180 for payments issued during the period December 1 through December 31, 2019, as
follows: 
Payment
Payment Reference Reference End
Payment Type               Start Number      Number               Amount
Accounts Payable Checks              933136              933640        $       9,271,847.27
Accounts Payable ACH               022456             023342       $     69,001,054.39
Accounts Payable Wire Transfers        015262              015293        $      11,083,102.85
Payroll Checks                          195109              195504        $         332,194.05
Payroll ACH                         944905             949272       $      11,838,216.55
Total Payments                                                     $  101,526,415.11 

OVERSIGHT 
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. 
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. 6j                                    Page 2 of 3 
Meeting Date: January 28, 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 December 2019, over $89,356,004.51 in payments were made to nearly 957 vendors,
comprised of 2,637 invoices and over 14,895 accounting expense transactions. About 88 percent of the accounts
payable payments made in the month fall into the Construction, Employee Benefits, Payroll Taxes, Contracted
Services, Public Expense, Utility Expenses, NWSA Construction Costs, Janitorial and Election expense categories.
Net payroll expense for the month of December was $12,170,410.60. The following chart summarizes the top
expense categories by total spend. 

Top 15 Payment Categories Summary
Category               Payment Amount
Construction                 $         48,996,811.44
Employee Benefits            $         8,821,595.23
Payroll Taxes                  $          6,835,645.36
Contracted Services           $          5,121,332.89
Public Expense               $          2,091,229.98
Utility Expenses               $          1,852,831.67
NWSA Construction Costs     $         1,808,140.87
Janitorial Services              $           1,434,167.67
Election Expenses             $          1,392,534.71
Furn & Equip Purchase        $          1,306,409.68
Maintenance Inventory       $         1,303,461.62
Public Expense               $          1,278,658.50
Software                    $         1,203,061.44
Sales Taxes                   $          1,194,557.63
Computers & Telephone      $           802,589.32
Other Categories total         $          3,912,976.50
Net Payroll                    $         12,170,410.60
Total Payments      $ 101,526,415.11

COMMISSION AGENDA Action Item No. 6j                                 Page 3 of 3
Meeting Date: January 28, 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.

a
aoegobAEX
Debbi Browning/Port Auditor)



At a meeting of the Port Commission held January 28, 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:
:
RYAN
SIE  FRED FELLEMAN
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