Template revised September 22, 2016.
COMMISSION
AGENDA MEMORANDUM
Item No.
6b
ACTION ITEM
Date of Meeting
July 9, 2019
DATE: July 1, 2019
TO: Steve Metruck, Executive Director
FROM: Duane Hill, AFR Senior Manager Disbursements
SUBJECT: Claims and Obligations - June 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 June 1 through June 30, 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 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 monthly by management and reported comprehensively to the
Commission quarterly.
Payroll ACH
916935
921165
11,058,216.63$
Total Payments
88,153,069.68$
15139
15153
3,542,103.86$
Payroll Checks
193133
193668
327,783.98$
Payment Type
Payment
Reference Start
Number
Payment
Reference End
Number
Amount
Accounts Payable Checks
930371
930749
5,572,722.12$
Accounts Payable ACH
17971
18695
67,652,243.09$
Accounts Payable Wire Transfers
COMMISSION AGENDA – Action Item No. 6b Page 2 of 3
Meeting Date: July 9, 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 June 2019, $77 million in accounts payable payments were made to 692
vendors/contractors, comprised of 2,178 vouchers and 11,174 accounting expense transactions. About 94
percent of the accounts payable payments made in the month fall into the Construction, Employee Benefits,
Contracted Services, Utility Expenses, Janitorial Services, Payroll Taxes, Public Expense, Environmental
Remediation and Sales Taxes expense categories. Net payroll expense for the month of June was
$11,386,000.61. The following chart summarizes the top expense categories by total spend.
Top 15 Payment Categories Summary
COMMISSION AGENDA – Action Item No. 6b Page 3 of 3
Meeting Date: July 9, 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 July 9, 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