Template revised September 22, 2016.
COMMISSION
AGENDA MEMORANDUM
Item No.
4b
ACTION ITEM
Date of Meeting July 25 , 2017
DATE: July 7, 2017
TO: Dave Soike, Interim Chief Executive Officer
FROM: Rudy Caluza, Director, Accounting & Financial Reporting
Debbi Browning, AFR Asst. Director, General Accounting/Business Technology
Duane Hill, AFR Sr. Manager, Disbursements
SUBJECT: Claims and Obligations June 2017
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 of June 1, 2017 through June 30, 2017 as
follows:
JUSTIFICATION
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 CEO 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 contract—if they are below the thresholds the CEO is delegated authority to approve them. Expenditures
78,979,438.64$
7,090,410.72$
49,871,419.17$
8,019,508.53$
482,197.18$
13,515,903.04$
186089
808796
918476
000998
014699
186534
814434
Payroll ACH
Total Payments
Payment Type
Accounts Payable Checks
Accounts Payable ACH
Accounts Payable Wire Transfers
Payroll Checks
Payment Reference
Start Number
Payment Reference
End Number
Amount
917886
000313
014681
COMMISSION AGENDA – Action Item No. 4b Page 2 of 3
Meeting Date: July 25, 2017
Template revised September 22, 2016.
are monitored against budgets on a monthly basis by management and reported comprehensively to the
Commission quarterly.
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 June 2017, $65 million in accounts payable payments were made to over 781
vendors/contractors, comprised of 2,914 vouchers and nearly 10,200 accounting expense transactions. About
90 percent of the accounts payable payments made in the month fall into the Construction, Employee
Benefits, Contracted Services, Payroll Taxes, Utility and NWSA Equity Payment expense categories. The
following chart summarizes the top 15 expense categories by total spend.
Category Payment Amount
Construction 36,021,008.84$
Employee Benefits 7,878,669.72$
Contracted Services 4,225,590.97$
Payroll Taxes 3,816,639.31$
Utility Expenses 3,158,643.72$
NWSA Equity Payment 2,473,566.20$
Sales Taxes 1,098,383.69$
Software 608,466.03$
Environmental Remediation 601,277.09$
Parking Taxes 552,660.00$
Furn & Equip Purchase 543,681.82$
A/R Related Payments 445,786.01$
Bond Fees 433,942.87$
Maintanance Inventory 419,477.17$
Miscellaneous Expense 384,869.06$
Other Categories Total 2,318,675.56$
Port Net Payroll 13,998,100.58$
Total Payments 78,979,438.64$
COMMISSION AGENDA – Action Item No. 4b Page 3 of 3
Meeting Date: July 25, 2017
Template revised September 22, 2016.
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 July 25, 2017, 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
