COMMISSION 
AGENDA MEMORANDUM                       Item No.         8b 
ACTION ITEM                            Date of Meeting     December 8, 2020
DATE:       December 2, 2020 
TO:          Steve Metruck, Executive Director 
FROM:      Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:    Claims and Obligations  November 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 Nov 1 through Nov 30, 2020 as follows: 

Payment Reference  Payment Reference
Payment Type                                                           Amount
Start Number       End Number
Accounts Payable Checks                 937439              937688        $       4,071,810.42
Accounts Payable ACH                  030522              031186        $     60,717,829.92 
Accounts Payable Wire Transfers          015490               015497        $       4,726,132.18
Payroll Checks                            197491               197664        $          56,640.57
Payroll ACH                           996763             1001060       $     11,883,055.22 
Total Payments                                                         $     81,455,468.31 
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. 8b                                  Page 2 of 3 
Meeting Date: December 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 November 2020, over $69,515,772.52 in payments were made to nearly 589 vendors,
comprised of 1,583 invoices and over 6,114 accounting expense transactions. About 95 percent of the accounts
payable payments made in the month fall into the Construction, Employee Benefits, Contracted Services, Payroll
Taxes, Legal costs and Environmental Remediation expense categories. Net payroll expense for the month of
November was $11,939,695.79. The following chart summarizes the top expense categories by total spend. 

Top 15 Payment Category Summary:
Category                               Payment Amount
Construction                                 49,888,363.74
Employee Benefits                              8,028,239.84
Contracted Services                               3,360,600.76
Payroll Taxes                                   2,181,768.88
Legal                                      1,049,698.46
Environmental Remediation                         1,042,685.20
Utility Expenses                                    723,990.95
Maintenance Inventory                             564,417.47
Computers & Telephone                           505,462.75
Software                                  219,132.77
Parking Taxes                                   218,806.25
Furn & Equip Purchase                               171,693.75
Insurance                                    150,008.00
Equipment Rental                               147,421.90
Janitorial Supplies                                     96,663.64
Other Categories Total :                               1,166,818.16
Net Payroll                                                   11,939,695.79
Total Payments :                               $81,455,468.31

COMMISSION AGENDA  Action Item No. 8b                                  Page 3 of 3 
Meeting Date: December 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 December 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