COMMISSION
AGENDA MEMORANDUM Item No. 8b
ACTION ITEM Date of Meeting April 11, 2023
DATE: April 3, 2023
TO: Steve Metruck, Executive Director
FROM: Eloise Olivar, AFR Senior Manager Disbursements
SUBJECT: Claims and Obligations –March 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 March 1
st
through 31
st
, 2023 as follows:
Payment Type Payment Reference
Start Number
Payment
Reference End
Number
Amount
Accounts Payable Checks
947452
947940
$ 6,534,720.24
Accounts Payable ACH
053145
054028
$ 49,273,319.38
Accounts Payable Wire Transfers
016007
016030
$ 13,426,365.55
Payroll Checks
206047
206490
$ 190,455.92
Payroll ACH
1124399
1131010
$ 21,553,736.83
Total Payments
$ 90,978,597.92
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 April 11, 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 March 2023, over $69,234,405.17 in payments were made to nearly 771 vendors, comprised
of 2,567 invoices and over 9,809 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, NWSA Construction Payments, Janitorial Services, Sales Taxes, Software and Maintenance
Inventory. Payroll expense for the month of March was $21,744,192.75.
Top 15 Payment Category Summary:
Category
Payment Amount
Construction
29,260,436.14
Employee Benefits
9,201,339.03
Payroll Taxes
8,705,083.98
Contracted Services
6,070,852.96
Utility Expenses
2,616,689.21
NWSA Construction Payments
1,730,311.09
Janitorial Services
1,633,708.25
Sales Taxes
1,298,745.79
Software
1,203,718.12
Maintenance Inventory
965,457.99
Legal
670,383.12
Environmental Remediation
565,328.28
Membership Dues
517,202.42
Parking Taxes
488,786.17
Furn & Equip Purchase
425,304.01
Other Categories Total:
3,881,058.61
Net Payroll
21,744,192.75
Total Payments:
$90,978,597.92
COMMISSION AGENDA – Action Item No. 8b
Meeting Date April 11, 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 April 11, 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