COMMISSION
AGENDA MEMORANDUM Item No. 8b
ACTION ITEM Date of Meeting April 13, 2021
DATE: April 5, 2021
TO: Steve Metruck, Executive Director
FROM: Duane Hill, AFR Senior Manager Disbursements
SUBJECT: Claims and Obligations – March 2021
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 March 1 through 31, 2021 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.
84,438,612.78$
Total Payments
Accounts Payable Checks
Accounts Payable ACH
Accounts Payable Wire Transfers
938858
033893
015559
198171
2,933,098.83$
62,495,266.49$
Payment Reference
Start Number
Payment Reference
End Number
Amount
Payment Type
939196
034669
015583
198377
1018130
7,697,943.98$
77,709.84$
11,234,593.64$
Payroll ACH
1013908
Payroll Checks
COMMISSION AGENDA – Action Item No. 8b
Meeting Date: April 13, 2021
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 March 2021, over $73,126,309.30 in payments were made to nearly 605 vendors, comprised
of 1,857 invoices and over 6,631 accounting expense transactions. About 90 percent of the accounts payable
payments made in the month fall into the Construction, NWSA Equity Payment, Employee Benefits, Payroll
Taxes, Contracted Services and Utility expense categories. Net payroll expense for the month of March was
$11,312,303.48. The following chart summarizes the top expense categories by total spend.
Category Payment Amount
Construction 34,403,373.60$
NWSA Equity Payment 11,000,000.00$
Employee Benefits 8,683,857.19$
Payroll Taxes 4,449,946.04$
Contracted Services 3,580,536.51$
Utility Expenses 3,487,082.90$
Software 1,977,536.91$
Maintenance Inventory 1,019,352.61$
Sales Taxes 607,689.38$
Legal 582,258.57$
Miscellaneous Expense 381,675.74$
Public Expense 334,539.87$
Bond Fees 280,716.73$
Equipment Rental 239,050.22$
Parking Taxes 195,986.77$
Other Categories Total 1,902,706.26$
Net Payroll 11,312,303.48$
Total Payments 84,438,612.78$
COMMISSION AGENDA – Action Item No. 8b
Meeting Date: April 13, 2021
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 April 13, 2021 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