COMMISSION
AGENDA MEMORANDUM Item No. 8b
ACTION ITEM Date of Meeting May 10, 2022
DATE: May 2, 2022
TO: Steve Metruck, Executive Director
FROM: Duane Hill, AFR Senior Manager Disbursements
SUBJECT: Claims and Obligations – April 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 April 1 through 30, 2022 as follows:
Payment Type
Payment Reference
Start Number
Payment Reference
End Number
Amount
Accounts Payable Checks
943378
943730
$ 5,414,178.09
Accounts Payable ACH
044070
044738
$ 44,690,884.13
Accounts Payable Wire Transfers
015815
015833
$ 10,075,604.79
Payroll Checks
201260
201574
$ 210,829.00
Payroll ACH
1072874
1079087
$ 18,913,335.99
Total Payments
$ 79,304,832.00
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 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.
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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 April 2022, $60,180,667.01 in payments were made to nearly 650 vendors, comprised of
1,797 invoices and over 6,693 accounting expense transactions. About 91 percent of the accounts payable
payments made in the month fall into the Construction, Employee Benefits, Contracted Services, Leasehold
Taxes, Janitorial Services, Utility Expenses, Payroll Taxes, Public Expense, Sales Tax and Bond Fees. Payroll
expense for the month of April was $19,124,164.99.
Top 15 Payment Category Summary:
Category
Payment Amount
Construction
26,767,001.82
Employee Benefits
7,536,356.55
Contracted Services
4,693,762.92
Leasehold Taxes
3,513,055.18
Janitorial Services
3,014,583.56
Utility Expenses
2,788,117.47
Payroll Taxes
2,394,074.02
Public Expense
1,470,284.70
Sales Taxes
1,188,961.95
Bond Fees
1,116,520.67
Maintenance Inventory
825,316.41
NWSA Construction Costs
523,685.40
Computers & Telephone
504,597.71
Software
484,447.65
Parking Taxes
474,955.38
Other Categories Total :
2,884,945.62
Net Payroll
19,124,164.99
Total Payments :
$79,304,832.00
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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 May 10, 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