COMMISSION
AGENDA MEMORANDUM Item No. 8g
ACTION ITEM Date of Meeting October 11, 2022
DATE: October 3, 2022
TO: Steve Metruck, Executive Director
FROM: Eloise Olivar, Sr. Manager Disbursements, Accounting & Financial Reporting
SUBJECT: Claims and Obligations – September 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 September 1 through 30, 2022 as follows:
Payment Type Payment Reference
Start Number
Payment
Reference End
Number
Amount
Accounts Payable Checks
945117
945476
$ 4,793,932.13
Accounts Payable ACH
047906
048769
$ 54,009,825.89
Accounts Payable Wire Transfers
015906
015922
$ 13,850,399.12
Payroll Checks
203400
203856
$ 170,851.89
Payroll ACH
1096060
1102594
$ 19,744,836.26
Total Payments
$ 92,569,845.29
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.
COMMISSION AGENDA – Action Item No. 8g
Meeting Date October 11, 2022
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 2022, over $72,654,157.14 in payments were made to nearly 684 vendors,
comprised of 2,034 invoices and over 8,425 accounting expense transactions. About 91 percent of the accounts
payable payments made in the month fall into the Construction, Employee Benefits, Payroll Taxes, Contracted
Services, Utility Expenses, Janitorial Services, Sales Tax, Maintenance Inventory, Environmental Remediation
and Software. Payroll expense for the month of September was $19,915,688.15.
Category
Payment Amount
Construction
33,384,123.32
Employee Benefits
10,376,791.42
Payroll Taxes
7,613,733.16
Contracted Services
5,189,438.88
Utility Expenses
3,187,363.62
Janitorial Services
1,685,023.77
Sales Taxes
1,386,475.67
Maintenance Inventory
1,379,833.84
Environmental Remediation
1,172,730.54
Software
987,025.39
Public Expense
923,138.23
Legal
703,039.78
Parking Taxes
628,615.31
Rebates
492,933.08
Bond Fees
409,339.58
Other Categories Total:
3,134,551.55
Net Payroll
19,915,688.15
Total Payments:
$92,569,845.29
COMMISSION AGENDA – Action Item No. 8g
Meeting Date October 11, 2022
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 11, 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