COMMISSION
AGENDA MEMORANDUM Item No. 6b
ACTION ITEM Date of Meeting October 13, 2020
DATE: October 5, 2020
TO: Steve Metruck, Executive Director
FROM: Duane Hill, AFR Senior Manager Disbursements
SUBJECT: Claims and Obligations – September 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 Sept 1 through Sept 30, 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.
105,151,219.80$
Total Payments
Accounts Payable Checks
Accounts Payable ACH
Accounts Payable Wire Transfers
936630
029105
015460
197141
3,374,944.79$
83,356,883.21$
Payment Reference
Start Number
Payment Reference
End Number
Amount
Payment Type
936934
029794
015467
197254
990393
6,877,994.11$
51,466.46$
11,489,931.23$
Payroll ACH
986092
Payroll Checks
COMMISSION AGENDA – Action Item No. 6b
Meeting Date: October 13, 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 September 2020, over $93,609,822.11 in payments were made to nearly 606 vendors,
comprised of 1,647 invoices and over 6,325 accounting expense transactions. About 97 percent of the accounts
payable payments made in the month fall into the Construction, Employee Benefits, Payroll Taxes, Contracted
Services, Janitorial Services, Utility Expenses, Environmental Remediation and Bond Fees categories. Net payroll
expense for the month of September was $11,541,397.69. The following chart summarizes the top expense
categories by total spend.
215,195.50
Other Categories Total :
1,757,005.76
Net Payroll
11,541,397.69
Total Payments :
$105,151,219.80
Top 15 Payment Category Summary:
Category
Payment Amount
Construction
67,019,344.99
Employee Benefits
7,144,658.25
Payroll Taxes
4,383,050.08
Contracted Services
3,977,673.93
Janitorial Services
2,663,126.72
Utility Expenses
1,646,695.54
Environmental Remediation
1,174,543.58
Bond Fees
708,126.70
Software
644,818.09
Maintenance Inventory
638,399.85
Sales Taxes
574,690.82
Furn & Equip Purchase
438,990.54
Legal
386,499.75
Janitorial Supplies
237,002.01
Parking Taxes
COMMISSION AGENDA – Action Item No. 6b
Meeting Date: October 13, 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 October 13, 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
