COMMISSION 
AGENDA MEMORANDUM                                  Item No. 8b 
ACTION ITEM                              Date of Meeting: January 12, 2021 
DATE:       January 4, 2021 
TO:          Steve Metruck, Executive Director 
FROM:      Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:    Claims and Obligations  December 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 Dec 1 through 
Dec 31, 2020, as follows: 

Payment Reference  Payment Reference
Payment Type                                                           Amount
Start Number       End Number
Accounts Payable Checks                 937689              938097        $       5,374,441.59
Accounts Payable ACH                  031187              032220       $     70,506,335.86 
Accounts Payable Wire Transfers          015498               015527        $     15,971,950.16 
Payroll Checks                            197665               197821        $         161,906.11
Payroll ACH                           1001061             1005421       $     12,904,812.94 
Total Payments                                                         $   104,919,446.66 
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: January 12, 2021 
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 2020, over $91,852,727.61 in payments were made to nearly 759
vendors, comprised of 2,406 invoices and over 7,593 accounting expense transactions. About 
95 percent of the accounts payable payments made in the month fall into the Construction,
Employee Benefits, Payroll Taxes, Contracted Services, Utility, Janitorial Services, Legal and Sales
Taxes expense categories. Net payroll expense for the month of December was $13,066,719.05. 
The following chart summarizes the top expense categories by total spend. 

Top 15 Payment Category Summary:
Category                                 Payment Amount
Construction                                                 50,521,180.45
Employee Benefits                                          11,503,401.78
Payroll Taxes                                                    9,031,434.67
Contracted Services                                            7,601,532.27
Utility Expenses                                                 2,426,412.02
Janitorial Services                                                 2,257,731.95
Legal                                                           1,545,765.18
Sales Taxes                                                     1,506,655.07
Software                                                  1,109,532.91
Maintenance Inventory                                       750,749.42
Environmental Remediation                                  558,023.50
Public Expense                                                 413,365.21
Bond Fees                                                 262,792.18
Parking Taxes                                                  207,800.56
Fuel                                                             190,980.21
Other Categories Total                                           1,965,370.23
Net Payroll                                                    13,066,719.05
Total Payments :                               $104,919,446.66

COMMISSION AGENDA  Action Item No. 8b                                        Page 3 of 3 
Meeting Date: January 12, 2021 

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. 




_____________________________________ 
Lisa Lam/Port Auditor 

At a meeting of the Port Commission held on January 12, 2021 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