COMMISSION
AGENDA MEMORANDUM Item No. 8b
ACTION ITEM Date of Meeting January 10, 2023
DATE: January 3, 2023
TO: Steve Metruck, Executive Director
FROM: Eloise Olivar, AFR Senior Manager Disbursements
SUBJECT: Claims and Obligations –December 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 December 1 through 31, 2022, as follows:
Payment Type Payment Reference
Start Number
Payment
Reference End
Number
Amount
Accounts Payable Checks
946241
946701
$ 10,976,329.34
Accounts Payable ACH
050453
051474
$ 57,453,383.25
Accounts Payable Wire Transfers
015953
015964
$ 14,490,214.62
Payroll Checks
204686
205212
$ 110,139.91
Payroll ACH
1111273
1115608
$ 14,448,170.55
Total Payments
$ 97,478,237.67
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. 8b
Meeting Date January 10, 2023
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 December 2022, over $82,919,927.21 in payments were made to nearly 819 vendors,
comprised of 2,656 invoices and over 11,017 accounting expense transactions. About 92 percent of the
accounts payable payments made in the month fall into the Construction, Employee Benefits, Payroll Taxes,
Contracted Services, Public Expense, Utility Expenses, Environmental Remediation, Janitorial Services, Sales
Taxes, and Software. Payroll expense for the month of December was $14,558,310.46.
Top 15 Payment Category Summary:
Category
Payment Amount
Construction
38,302,155.46
Employee Benefits
11,374,297.09
Payroll Taxes
7,729,209.56
Contracted Services
5,979,615.65
Public Expense
3,009,120.71
Utility Expenses
2,777,343.00
Environmental Remediation
2,276,581.16
Janitorial Services
1,887,452.15
Sales Taxes
1,804,495.71
Software
1,249,325.45
Maintenance Inventory
1,111,407.16
Computers & Telephone
907,413.13
Parking Taxes
506,800.23
Room/Space/Land Rental
389,395.28
Advertising
383,223.87
Other Categories Total:
3,232,091.60
Net Payroll
14,558,310.46
Total Payments:
$97,478,237.67
COMMISSION AGENDA – Action Item No. 8b
Meeting Date January 10, 2023
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 January 10, 2023, 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