COMMISSION 
AGENDA MEMORANDUM                        Item No.          6c 
ACTION ITEM                             Date of Meeting    September 11, 2018 
DATE:     September 4, 2018 
TO:        Steve Metruck, Executive Director 
FROM:    Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:  Claims and Obligations August 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 August 1 through August 31 2018 as 
follows: 
Payment Reference Start    Payment Reference
Payment Type              Number                 End Number           Amount
Accounts Payable Checks                925191                 925722        $ 6,213,022.75 
Accounts Payable ACH                  010336                011040       $ 79,941,809.44 
Accounts Payable Wire Transfers          014940                  014960        $ 8,872,763.96 
Payroll Checks                           870907                  875254        $ 10,668,596.75 
Payroll ACH                           190451                190787       $ 314,013.19 
Total Payments                                                           $ 106,010,206.09 

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. 6c                                   Page 2 of 3 
Meeting Date: September 11, 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  August  2018,  $95  million  in  accounts  payable  payments  were  made  to  748 
vendors/contractors, comprised of 2,333 vouchers and 8,198 accounting expense transactions.  About 95 
percent of the accounts payable payments made in the month fall into the Construction, Employee Benefits,
NWSA Construction, Contracted Services, Payroll Taxes, Utility Expense, Janitorial and Sales Tax categories.
The following chart summarizes the top expense categories by total spend.
Category          Payment Amount
Construction                $ 60,348,214.46 
Employee Benefits          $ 8,968,789.25 
NWSA Construction Costs    $ 7,508,110.94 
Contracted Services          $ 4,190,175.41 
Payroll Taxes                 $ 4,072,767.88 
Utility Expenses               $ 1,901,555.90 
Janitorial Services             $ 1,880,023.51 
Sales Taxes                  $ 1,279,661.66 
Software                  $ 776,969.79 
Parking Taxes                $ 738,738.66 
Maintenance Inventory      $ 616,910.32 
Environmental Remediation  $ 605,861.01 
Furn & Equip Purchase        $ 258,498.73 
Employee Travel Expenses   $ 245,651.61 
Legal                        $ 220,538.73 
Other Categories Total       $ 1,415,128.29 
Net Payroll                   $ 10,982,609.94 
Total Payments            $ 106,010,206.09 






Template revised September 22, 2016.

COMMISSION AGENDA  Action Item No. 6c                                   Page 3 of 3 
Meeting Date: September 11, 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 September 11, 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 September 22, 2016.