COMMISSION AGENDA – Action Item No. 8b
Meeting Date March 8, 2022
Page 2 of 3
COMMISSION
AGENDA MEMORANDUM Item No. 8b
ACTION ITEM Date of Meeting: March 8, 2022
DATE: March 1, 2022
TO: Steve Metruck, Executive Director
FROM: Duane Hill, AFR Senior Manager Disbursements
SUBJECT: Claims and Obligations – February 2022
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 28, 2022, as follows:
Payment Type
Payment
Reference Start
Number
Payment
Reference End
Number
Amount
Accounts Payable Checks
942582
942922
$ 6,099,841.97
Accounts Payable ACH
042508
043115
$ 39,205,200.45
Accounts Payable Wire
Transfers
015775
015793
$ 7,694,046.46
Payroll Checks
200790
200989
$ 125,242.90
Payroll ACH
1064592
1068670
$ 11,461,493.81
Total Payments
$ 64,585,825.59
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 December 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
COMMISSION AGENDA – Action Item No. 8b
Meeting Date March 8, 2022
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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.
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 2022, over $52,999,088.88 in payments were made to nearly 583 vendors,
comprised of 1,696 invoices and over 6,163 accounting expense transactions. About 91 percent of the
accounts payable payments made in the month fall into the Construction, Employee Benefits, Payroll
Taxes, NWSA Construction Payments, Contracted Services, Utility Expenses, Janitorial Services, Software
and Sales Taxes. Payroll expense for the month of February was $11,586,736.71.
Top 15 Payment Category Summary:
Category
Payment Amount
Construction
23,393,435.47
Employee Benefits
8,179,637.01
Payroll Taxes
4,450,751.27
NWSA Construction Payments
3,290,741.39
Contracted Services
2,573,699.48
Utility Expenses
2,482,241.50
Janitorial Services
1,621,971.98
Software
1,539,223.16
Sales Taxes
1,066,982.73
Maintenance Inventory
749,182.45
Miscellaneous Expense
508,610.27
Legal
412,635.87
Parking Taxes
411,237.02
Environmental Remediation
257,804.53
Permits
216,381.49
Other Categories Total :
1,844,553.26
Net Payroll
11,586,736.71
Total Payments :
$64,585,825.59
COMMISSION AGENDA – Action Item No. 8b
Meeting Date March 8, 2022
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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 March 8, 2022, 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
