COMMISSION 
AGENDA MEMORANDUM                       Item No.         6b 
ACTION ITEM                            Date of Meeting     September 8, 2020 
DATE:       September 1, 2020 
TO:          Steve Metruck, Executive Director 
FROM:      Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:    Claims and Obligations  August 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 August 1 through August 31, 2020 as follows: 

Payment Reference  Payment Reference
Payment Type                                                              Amount
Start Number       End Number
Accounts Payable Checks                     936338               936629         $       3,477,645.63
Accounts Payable ACH                      28498               29104         $      58,180,051.42
Accounts Payable Wire Transfers                15446                 15450          $       8,883,048.12
Payroll Checks                                197001               197140         $          55,862.11
Payroll ACH                               981769              986091        $      11,499,065.40
Total Payments                                                             $    82,095,672.68 

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: September 8, 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 August 2020, $70,540,745.17 in payments were made to 573 vendors, comprised of 1,659 
invoices and 6,332 accounting expense transactions. About 94 percent of the accounts payable payments made
in the month fall into the Construction, Employee Benefits, Payroll Taxes, Contracted Services, Utility Expenses,
and Environmental Remediation expense categories. Net payroll expense for the month of August was
$11,554,927.51. The following chart summarizes the top expense categories by total spend. 

Top 20 Payment Category Summary
Category                  Payment Amount
Construction                      $                 44,695,905.94
Employee Benefits                                      9,219,896.39
Payroll Taxes                                              4,342,898.09
Contracted Services                                      4,270,070.72
Utility Expenses                                            2,055,535.96
Environmental Remediation                            2,008,978.73
Sales Taxes                                                 616,614.18
Maintenance Inventory                                 473,849.25
Software                                             419,495.76
Furn & Equip Purchase                                   250,938.08
Computers & Telephone                               247,255.57
Legal                                                      222,593.73
Parking Taxes                                             197,847.00
Equipment Rental                                       165,801.70
Bond Fees                                            134,252.00
Public Expense                                           133,680.80
Room/Space/Land Rental                               103,853.74
Equipment Maintenance                               100,688.28
Miscellaneous Expense                                    85,104.01
Trade Business & Community                             61,000.00
Other Categories Total                                       734,485.24
Net Payroll                                                11,554,927.51
Total Payments          $                 82,095,672.68

COMMISSION AGENDA  Action Item No. 6b                                  Page 3 of 3 
Meeting Date: September 8, 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 September 8, 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