COMMISSION
AGENDA MEMORANDUM Item No. 8b
ACTION ITEM Date of Meeting May 9, 2023
DATE: May 1, 2023
TO: Steve Metruck, Executive Director
FROM: Eloise Olivar, AFR Senior Manager Disbursements
SUBJECT: Claims and Obligations –April 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 April 1
st
through 30
th
, 2023 as follows:
Payment Type
Payment Reference
Start Number
Payment
Reference End
Number
Amount
Accounts Payable Checks
947941
948279
$ 6,286,908.65
Accounts Payable ACH
054029
054770
$ 52,717,023.94
Accounts Payable Wire Transfers
016031
016058
$ 13,201,411.35
Payroll Checks
206491
206875
$ 144,264.53
Payroll ACH
1131011
1135451
$ 14,165,413.57
Total Payments
$ 86,515,022.04
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: May 9, 2023
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 April 2023, over $72,205,343.94 in payments were made to nearly 676 vendors,
comprised of 2,070 invoices and over 8,798 accounting expense transactions. About 92 percent of the
accounts payable payments made in the month fall into the Construction, Employee Benefits, Contracted
Services, Payroll Taxes, Janitorial Services, Utility Expenses, Public Expense, Sales Taxes, Other Liabilities
and Maintenance Inventory. Payroll expense for the month of April was $14,309,678.10.
Top 15 Payment Category Summary:
Category
Construction
Employee Benefits
Contracted Services
Payroll Taxes
Janitorial Services
Utility Expenses
Public Expense
Sales Taxes
Other Liabilities
Maintenance Inventory
Software
Parking Taxes
Bond Fees
Legal
Environmental Remediation
Other Categories Total:
Net Payroll
14,309,678.10
Total Payments:
$86,515,022.04
COMMISSION AGENDA – Action Item No. 8b
Meeting Date: May 9, 2023
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 May 9, 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