Template revised September 22, 2016.
COMMISSION
AGENDA MEMORANDUM
Item No.
6b
ACTION ITEM
Date of Meeting
January 8, 2019
DATE: December 31, 2018
TO: Steve Metruck, Executive Director
FROM: Duane Hill, AFR Senior Manager Disbursements
SUBJECT: Claims and Obligations December 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 December 1 through December 31, 2018 as
follows:
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.
Amount
927343 927866 $10,212,787.92
13350 14093 $78,129,420.51
15015 15027 $7,845,796.92
191614 191867 $316,317.38
889820 893957 $10,938,170.73
$107,442,493.46
Payroll ACH
Total Payments
Payment Type
Payment
Reference
Start
Payment
Reference
End
Accounts Payable Checks
Accounts Payable ACH
Accounts Payable Electronic Transfers
Payroll Checks
COMMISSION AGENDA – Action Item No. 6b Page 2 of 3
Meeting Date: January 8, 2019
Template revised October 22, 2016.
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 2018, $96 million in accounts payable payments were made to 832
vendors/contractors, comprised of 2,380 vouchers and 11,132 accounting expense transactions. About 94
percent of the accounts payable payments made in the month fall into the Construction, Employee Benefits,
Contracted Services, Payroll Taxes, Environmental Remediation, Utility Expenses and Sales Taxes categories.
Net payroll expense for the month of December was $11,254,488.11. The following chart summarizes the top
expense categories by total spend.