Template revised September 22, 2016.
COMMISSION
AGENDA MEMORANDUM
Item No.
6b
ACTION ITEM
Date of Meeting
October 8, 2019
DATE: October 1, 2019
TO: Steve Metruck, Executive Director
FROM: Duane Hill, AFR Senior Manager Disbursements
SUBJECT: Claims and Obligations - September 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 September 1 through September 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.
Payment Type
Payment
Reference Start
Number
Payment
Reference End
Number
Amount
Accounts Payable Checks
931646
932175
5,853,652.18$
Accounts Payable ACH
020175
020842
69,415,025.71$
Accounts Payable Wire Transfers
015199
015217
5,730,932.44$
Payroll Checks
194263
194512
265,268.93$
Payroll ACH
929895
934210
11,096,629.74$
Total Payments
92,361,509.00$
COMMISSION AGENDA – Action Item No. 6b Page 2 of 3
Meeting Date: October 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 September 2019, $81 million in accounts payable payments were made to 783
vendors/contractors, comprised of 2,296 vouchers and 9,965 accounting expense transactions. About 93
percent of the accounts payable payments made in the month fall into the Construction, Employee Benefits,
Contracted Services, NWSA Construction Costs, Payroll taxes, Environmental Remediation, Utility, Janitorial
and Sales Taxes expense categories. Net payroll expense for the month of August was $11,361,898.67. The
following chart summarizes the top expense categories by total spend.
Top 15 Payment Categories Summary
Category Payment Amount
Construction 48,466,381.92$
Employee Benefits 5,242,512.90$
Contracted Services 4,802,185.27$
NWSA Construction Costs 4,542,676.54$
Payroll Taxes 4,218,234.90$
Environmental Remediation 2,936,715.87$
Utility Expenses 2,709,745.77$
Janitorial Services 1,444,946.69$
Sales Taxes 1,279,256.28$
Maintenance Inventory 792,675.31$
Parking Taxes 718,211.20$
Bond Fees 550,524.08$
Software 467,147.44$
Miscellaneous Expense 354,688.25$
Employee Travel Expenses 284,223.74$
Other Categories 2,189,484.17$
Net Payroll 11,361,898.67$
Total Payments 92,361,509.00$
