COMMISSION
AGENDA MEMORANDUM Item No. 8b
ACTION ITEM Date of Meeting February 14, 2023
DATE: February 1, 2023
TO: Steve Metruck, Executive Director
FROM: Eloise Olivar, AFR Senior Manager Disbursements
SUBJECT: Claims and Obligations –January 2023
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 January 1 through 31, 2023 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 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.
Payment Type Payment Reference
Start Number
Payment
Reference End
Number
Amount
Accounts Payable Checks
946702
947083
$ 7,441,068.44
Accounts Payable ACH
051475
052424
$ 53,913,624.30
Accounts Payable Wire Transfers
015965
015994
$ 13,393,645.60
Payroll Checks
205213
205617
$ 179,862.15
Payroll ACH
1115609
1120042
$ 14,977,465.16
Total Payments
$ 89,905,665.65
COMMISSION AGENDA – Action Item No. 8b
Meeting Date February 14, 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 January 2023, over $74,748,338.34 in payments were made to nearly 801 vendors,
comprised of 2,605 invoices and over 10,914 accounting expense transactions. About 87 percent of the
accounts payable payments made in the month fall into the Construction, Employee Benefits, Contracted
Services, Payroll Taxes, Leasehold Taxes, Janitorial Services, Software, Utility Expenses, Election Expenses, and
Sales Taxes. Payroll expense for the month of January was $15,157,327.31.
Top 15 Payment Category Summary:
Category
Payment Amount
Construction
28,905,643.10
Employee Benefits
7,954,250.32
Contracted Services
6,429,608.39
Payroll Taxes
5,856,538.44
Leasehold Taxes
4,931,235.28
Janitorial Services
3,083,558.54
Software
2,635,050.75
Utility Expenses
2,313,542.97
Election Expenses
1,487,968.93
Sales Taxes
1,465,677.50
Maintenance Inventory
1,324,173.09
Bond Fees
1,016,512.01
Environmental Remediation
981,114.38
Furn & Equip Purchase
827,339.49
Trade Business & Community
589,358.74
Other Categories Total:
4,946,766.41
Net Payroll
15,157,327.31
Total Payments:
$89,905,665.65
COMMISSION AGENDA – Action Item No. 8b
Meeting Date February 14, 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 February 14, 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