COMMISSION
AGENDA MEMORANDUM Item No. 6b
ACTION ITEM Date of Meeting March 10, 2020
DATE: March 2, 2020
TO: Steve Metruck, Executive Director
FROM: Duane Hill, AFR Senior Manager Disbursements
SUBJECT: Claims and Obligations – February 2020
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 February 1 through February 29, 2020 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.
114,342,018.61$
Total Payments
Accounts Payable Checks
Accounts Payable ACH
Accounts Payable Wire Transfers
934236
024295
015310
195717
4,963,674.53$
85,506,187.09$
Payment Reference
Start Number
Payment
Reference End
Number
Amount
Payment Type
934686
024978
015330
195861
957997
12,013,895.65$
210,828.71$
11,647,432.63$
Payroll ACH
953600
Payroll Checks
COMMISSION AGENDA – Action Item No. 6b
Meeting Date: March 10, 2020
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 February 2020, $102,483,757.27 in payments were made to nearly 709 vendors, comprised
of 2,071 invoices and over 10,532 accounting expense transactions. About 92 percent of the accounts payable
payments made in the month fall into the Construction, Employee Benefits, NWSA Construction Costs,
Contracted Services, Payroll taxes, Utility expense categories. Net payroll expense for the month of February
was $11,858,261.34. The following chart summarizes the top expense categories by total spend.
Software
Sales Taxes
Janitorial Services
Maintenance Inventory
Environmental Remediation
Parking Taxes
Legal
Rebates
Membership Dues
Other Categories Total :
Net Payroll
Total Payments :
Top 15 Payment Category Summary:
Category
Construction
Employee Benefits
NWSA Construction Costs
Contracted Services
Payroll Taxes
Utility Expenses