COMMISSION
AGENDA MEMORANDUM Item No. 6b
ACTION ITEM Date of Meeting December 10, 2019
DATE: December 3, 2019
TO: Steve Metruck, Executive Director
FROM: Duane Hill, AFR Senior Manager Disbursements
SUBJECT: Claims and Obligations - November 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 November 1 through November 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 contractif 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
Total Payments
Payment Type
Accounts Payable Checks
Accounts Payable ACH
Accounts Payable Wire Transfers
Payroll Checks
Payment Reference
Start Number
Payment
Reference End
Number
Amount
932772
021763
015247
194731
938492
933135
022455
015261
195108
944904
4,609,200.02$
69,398,379.66$
11,407,480.34$
457,433.24$
17,638,254.57$
103,510,747.83$
COMMISSION AGENDA Action Item No. 6b
Meeting Date: December 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 November 2019, over $85,415,060.02 in payments were made to nearly 720 vendors,
comprised of 2,197 invoices and over 14,965 accounting transactions. About 95 percent of the accounts payable
payments made in the month fall into the Construction, Employee Benefits, Contracted Services, Public Expense,
Payroll taxes, Environmental Remediation, Utility, Janitorial and Sales Taxes expense categories. Net payroll
expense for the month of November was $18,095,687.81. The following chart summarizes the top expense
categories by total spend.
Miscellaneous Expense
Room/Space/Land Rental
Other Categories Total :
Total Payments :
Net Payroll
Sales Taxes
Maintenance Inventory
Parking Taxes
Insurance
Employee Travel Expenses
Public Expense
Payroll Taxes
Environmental Remediation
Utility Expenses
Janitorial Services
Top 15 Payment Categories Summary
Category
Construction
Employee Benefits
Contracted Services