COMMISSION AGENDA - A ction Item No. 6b
Meeting Date: September 10, 2019

Page 2 of 3

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 August 2019, $77 million in accounts payable payments were made to 737
vendors/contractors, comprised of 2,142 vouchers and 9,632 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, Environmental Remediation, Utility, Janitorial and Sales Taxes expense
categories. Net payroll expense for the month of August was $11,497,265.31. The following chart summarizes
the top expense categories by total spend.
Top 15 Payment Categories Summary
Payment Amount
Category
45,289,020.70
Construction
$
8,400,163.26
Employee Benefits
$
4,809,237.41
Contracted Services
$
4,290,055.51
Payroll Taxes
$
2,417,319.78
Environmental Remediation $
2,115,249.76
Utility Expenses
$
1,441,372.80
Janitorial Services
$
1,348,574.66
Sales Taxes
$
714,633.60
Parking Taxes
$
636,492.16
NWSA Construction Costs $
599,607.26
Maintenance Inventory
$
598,563.54
Bond Fees
$
555,892.61
Software
$
474,135.53
Computers & Telephone
$
322,754.98
Employee Travel Expenses $
3,257,692.85
Other Categories
$
11,497,265.31
Net Payroll
I$
88,768,031.72
Total Payments
$