COMMISSION
AGENDA MEMORANDUM Item No. 6b
ACTION ITEM Date of Meeting September 8, 2020
DATE: September 1, 2020
TO: Steve Metruck, Executive Director
FROM: Duane Hill, AFR Senior Manager Disbursements
SUBJECT: Claims and Obligations – August 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 August 1 through August 31, 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.
936629
29104
15450
197140
Payroll Checks
Total Payments
Accounts Payable Checks
Accounts Payable ACH
Accounts Payable Wire Transfers
Payment Reference
Start Number
Payment Reference
End Number
936338
28498
15446
197001
3,477,645.63$
58,180,051.42$
986091
Amount
8,883,048.12$
55,862.11$
11,499,065.40$
Payroll ACH
981769
82,095,672.68$
Payment Type
COMMISSION AGENDA – Action Item No. 6b
Meeting Date: September 8, 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 August 2020, $70,540,745.17 in payments were made to 573 vendors, comprised of 1,659
invoices and 6,332 accounting expense transactions. About 94 percent of the accounts payable payments made
in the month fall into the Construction, Employee Benefits, Payroll Taxes, Contracted Services, Utility Expenses,
and Environmental Remediation expense categories. Net payroll expense for the month of August was
$11,554,927.51. The following chart summarizes the top expense categories by total spend.
Category Payment Amount
Construction $ 44,695,905.94
Employee Benefits 9,219,896.39
Payroll Taxes 4,342,898.09
Contracted Services 4,270,070.72
Utility Expenses 2,055,535.96
Environmental Remediation
2,008,978.73
Sales Taxes 616,614.18
Maintenance Inventory 473,849.25
Software 419,495.76
Furn & Equip Purchase 250,938.08
Computers & Telephone 247,255.57
Legal 222,593.73
Parking Taxes 197,847.00
Equipment Rental 165,801.70
Bond Fees 134,252.00
Public Expense 133,680.80
Room/Space/Land Rental 103,853.74
Equipment Maintenance 100,688.28
Miscellaneous Expense 85,104.01
Trade Business & Community
61,000.00
Other Categories Total 734,485.24
Net Payroll 11,554,927.51
Total Payments $ 82,095,672.68
Top 20 Payment Category Summary
COMMISSION AGENDA – Action Item No. 6b
Meeting Date: September 8, 2020
Page 3 of 3
Appropriate and effective internal controls are in place to ensure that the above obligations were processed in
accordance with Port of Seattle procurement/payment policies and delegation of authority.
At a meeting of the Port Commission held on September 8, 2020 it is hereby moved that, pursuant to RCW
42.24.180, the Port Commission approves the Port Auditor’s payment of the above salaries and claims of the
Port:
Port Commission
