COMMISSION
AGENDA MEMORANDUM

Item No.

ACTION ITEM

Date of Meeting

DATE:

October 1, 2018

TO:

Steve Metruck, Executive Director

FROM:

Duane Hill, AFR Senior Manager Disbursements

6b
October 9, 2018

SUBJECT: Claims and Obligations September 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 September 1 through September 30, 2018
as follows:

Payment Type
Accounts Payable Checks
Accounts Payable ACH
Accounts Payable Wire Transfers
Payroll Checks
Payroll ACH
Total Payments

Payment Reference
Start Number
925723
011041
014961
190788
875255

Payment Reference
End Number
926225
011733
014979
191044
879492

$
$
$
$
$
$

Amount
5,942,361.29
65,070,425.49
9,843,898.29
241,492.11
10,571,253.62
91,669,430.80

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 contract-if 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.
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
Template revised September 22, 2016.

COMMISSION AGENDA - Action Item No. 6b
Meeting Date: October 9, 2018

Page 2 of 3

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 September 2018, $81 million in accounts payable payments were made to 837
vendors/contractors, comprised of 2,166 vouchers and 11,562 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, NWSA Construction, Janitorial and Sales Tax categories.
The following chart summarizes the top expense categories by total spend.
Category
Construction
Employee Benefits
Payroll Taxes
Contracted Services
Utility Expenses
NWSA Construction Costs
Janitorial Services
Sales Taxes
Maintenance Inventory
Parking Taxes
Environmental Remediation
Software
Bond Fees
Employee Travel Expenses
Computers & Telephone
All Other Categories
Net Payroll
Total Payments

Template revised September 22, 2016.

Payment Amount
$
52,533,484.29
$
8,640,323.08
$
4,400,778.81
$
3,495,491.36
$
2,078,284.60
$
1,868,161.09
$
1,393,371.80
$
1,292,865.41
$
859,513.75
$
749,810.13
$
631,968.64
$
393,734.27
$
288,333.33
$
275,568.17
$
273,535.44
$
1,681,460.90
$
10,812,745.73
$ 91,669,430.80