COMMISSION
AGENDA MEMORANDUM
ACTION ITEM

Item No.
Date of Meeting

DATE:

December 3, 2019

TO:

Steve Metruck, Executive Director

FROM:

Duane Hill, AFR Senior Manager Disbursements

6b
December 10, 2019

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:
Payment Reference
Start Number
Accounts Payable Checks
932772
Accounts Payable ACH
021763
Accounts Payable Wire Transfers
015247
Payroll Checks
194731
Payroll ACH
938492
Total Payments
Payment Type

Payment
Reference End
Number
933135
022455
015261
195108
944904

Amount
$
4,609,200.02
$
69,398,379.66
$
11,407,480.34
$
457,433.24
$
17,638,254.57
$ 103,510,747.83

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.

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.

Top 15 Payment Categories Summary
Category
Construction
Employee Benefits
Contracted Services
Public Expense
Payroll Taxes
Environmental Remediation
Utility Expenses
Janitorial Services
Sales Taxes
Maintenance Inventory
Parking Taxes
Insurance
Employee Travel Expenses
Miscellaneous Expense
Room/Space/Land Rental
Other Categories Total :
Net Payroll
Total Payments :

Payment Amount
54,792,421.42
5,887,247.43
5,372,901.35
4,246,264.22
4,179,560.64
1,773,763.16
1,504,708.76
1,443,392.00
1,304,787.71
698,177.86
563,350.40
508,475.45
350,450.45
315,162.17
313,160.33
2,161,236.67
$
18,095,687.81
$
103,510,747.83