COMMISSION
AGENDA MEMORANDUM Item No. 8b
ACTION ITEM Date of Meeting July 11, 2023
DATE: July 5, 2023
TO: Steve Metruck, Executive Director
FROM: Eloise Olivar, AFR Senior Manager Disbursements
SUBJECT: Claims and Obligations –June 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 June 1 through 30, 2023 as follows:
Payment Type Payment Reference
Start Number
Payment
Reference End
Number
Amount
Accounts Payable Checks
948659
949128
$ 8,572,468.22
Accounts Payable ACH
055598
056498
$ 75,785,075.19
Accounts Payable Wire Transfers
016080
016098
$ 10,751,579.56
Payroll Checks
207268
207860
$ 163,749.84
Payroll ACH
1139914
1144445
$ 14,843,118.45
Total Payments
$110,115,991.26
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 July 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 June 2023, over $95,109,122.97 in payments were made to nearly 785 vendors, comprised
of 2,568 invoices and over 11,178 accounting expense. About 94 percent of the accounts payable payments
made in the month fall into the Construction, Employee Benefits, Contracted Services, Payroll Taxes,
Janitorial Services, Utility Expenses, Sales Taxes, Trade Business & Community, Maintenance Inventory and
Software. Payroll expenses for the month of June were $15,006,868.29.
Top 15 Payment Category Summary:
Category
Payment Amount
Construction
56,001,644.46
Employee Benefits
9,372,820.17
Contracted Services
6,551,343.31
Payroll Taxes
6,063,754.02
Janitorial Services
3,514,234.22
Utility Expenses
2,780,908.30
Sales Taxes
1,593,149.86
Trade Business & Community
1,199,530.75
Maintenance Inventory
1,139,893.83
Software
869,541.18
Environmental Remediation
642,620.17
Parking Taxes
628,079.92
Room/Space/Land Rental
616,643.50
Legal
571,008.86
Bond Fees
426,283.59
Other Categories Total:
3,137,666.83
Net Payroll
15,006,868.29
Total Payments:
$110,115,991.26
COMMISSION AGENDA – Action Item No. 8b
Meeting Date July 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 July 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