Template revised September 22, 2016.
COMMISSION
AGENDA MEMORANDUM
Item No.
6b
ACTION ITEM
Date of Meeting
February 26, 2019
DATE: February 4, 2019
TO: Steve Metruck, Executive Director
FROM: Duane Hill, AFR Senior Manager Disbursements
SUBJECT: Claims and Obligations January 2019
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 January 1 through January 31, 2019 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 contractif 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.
Payment Type
Payment Reference Start
Number
Payment Reference End
Number
Amount
Payroll ACH
893958
898085
10,913,265.70$
Total Payments
115,027,258.47$
Accounts Payable Wire Transfers
015031
015053
12,086,898.69$
Payroll Checks
191868
192136
278,010.51$
Accounts Payable Checks
927867
928527
6,063,871.83$
Accounts Payable ACH
014094
015013
85,685,211.74$
COMMISSION AGENDA Action Item No. 6b Page 2 of 3
Meeting Date: February 26, 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 January 2019, $104 million in accounts payable payments were made to 956
vendors/contractors, comprised of 3,079 vouchers and 23,939 accounting expense transactions. About 91
percent of the accounts payable payments made in the month fall into the Construction, Employee Benefits,
Contracted Services, Payroll Taxes, Leasehold Taxes, Utility Expenses and Janitorial services categories. Net
payroll expense for the month of January was $11,191,276.21. The following chart summarizes the top
expense categories by total spend.
COMMISSION AGENDA Action Item No. 6b Page 3 of 3
Meeting Date: February 26, 2019
Template revised October 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 February 26, 2019 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