COMMISSION 
AGENDA MEMORANDUM                       Item No.         6b 
ACTION ITEM                             Date of Meeting     March 10, 2020 
DATE:       March 2, 2020 
TO:          Steve Metruck, Executive Director 
FROM:      Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:    Claims and Obligations  February 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 February 1 through February 29, 2020 as
follows: 
Payment
Payment Reference   Reference End
Payment Type                                                       Amount
Start Number        Number
Accounts Payable Checks              934236              934686        $     4,963,674.53 
Accounts Payable ACH               024295             024978       $    85,506,187.09
Accounts Payable Wire Transfers        015310              015330        $     12,013,895.65
Payroll Checks                          195717              195861        $       210,828.71
Payroll ACH                         953600             957997       $    11,647,432.63
Total Payments                                                     $ 114,342,018.61

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: March 10, 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 February 2020, $102,483,757.27 in payments were made to nearly 709 vendors, comprised
of 2,071 invoices and over 10,532 accounting expense transactions. About 92 percent of the accounts payable
payments made in the month fall into the Construction, Employee Benefits, NWSA Construction Costs,
Contracted Services, Payroll taxes, Utility expense categories. Net payroll expense for the month of February 
was $11,858,261.34. The following chart summarizes the top expense categories by total spend. 

Top 15 Payment Category Summary:
Category                    Payment Amount
Construction                             $             58,744,379.76
Employee Benefits                     $            12,384,734.57
NWSA Construction Costs           $           9,026,064.94
Contracted Services                      $              7,700,020.64
Payroll Taxes                              $               4,489,848.70
Utility Expenses                          $               1,871,721.55
Software                                $              1,345,903.64
Sales Taxes                               $               1,099,525.73
Janitorial Services                          $                  916,074.73
Maintenance Inventory                 $               766,871.55
Environmental Remediation            $               625,709.63
Parking Taxes                            $                559,471.78
Legal                                        $                  239,514.39
Rebates                                $                224,572.64
Membership Dues                    $              221,878.94
Other Categories Total :                  $              2,267,464.08
Net Payroll                              $             11,858,261.34
Total Payments :                         $           114,342,018.61

COMMISSION AGENDA - Action Item No. 6b                                  Page 3 of 3
Meeting Date: March 10, 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.


de Se       EX
Debbi Browning/Port Auditor)



At a meeting of the Port Commission held on March 10, 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:
SAM H. CHOCH
_zo
OT

Zoa-_
RNAser
|=
PETER STEINBRUERK
Port Commission
a