COMMISSION
AGENDA MEMORANDUM

Item No.

ACTION ITEM

Date of Meeting

DATE:

April 15, 2025

TO:

Steve Metruck, Executive Director

FROM:

Eloise Olivar, AFR Assistant Director Disbursements

SUBJECT:

Claim and Obligations - December 2024

__8b.4__________
April 22, 2025

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 01 through 31, 2024 as follows:
Payment Type
Accounts Payable Checks
Accounts Payable Manual Checks
Accounts Payable ACH
**Accounts Payable Electronic
Fund Transfer (EFT)
Payroll Checks
Payroll ACH
Total Payments

Payment Reference
Start Number
955646
101041
069871
102964

Payment Reference
End Number
955971
101961
071978
SHR-78

227141
1222705

227555
1227494

Amount
$7,489,947.23
$16,903.50
$106,858,516.87
$19,556,762.88
$160,133.84
$17,535,435.54
$151,617,699.86

** This line item includes ten wire transfers totaling $805,129.57. Due to recovery from system outage, new series of payment reference
numbers were generated.

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.4

Page 2 of 3

Meeting Date: April 22, 2025

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 2024, over $133,922,130.48 in payments were made to nearly 615 vendors, comprised
of 3,799 invoices and over 41,190 accounting expense transactions. About 97 percent of the accounts payable
payments made in the month fall into the Construction, Employee Benefits, Contracted Services, Environmental
Remediation, Payroll Taxes, Janitorial Services, Maintenance Inventory, Utility Expenses, Sales Taxes, and Public
Expense. Net payroll expense for the month of December was $17,695,569.38.

Top 10 Payment Category Summary:
Category
Construction
Employee Benefits
Contracted Services
Environmental Remediation
Payroll Taxes
Janitorial Services
Maintenance Inventory
Utility Expenses
Sales Taxes
Public Expense
Other Categories Total
Net Payroll
Total Payments

Payment Amount
88,050,151.46
10,472,443.39
8,335,784.17
6,996,529.80
6,598,003.33
2,377,178.31
2,307,622.00
1,961,279.74
1,661,250.09
1,622,664.31
3,539,223.88
17,695,569.38
$151,617,699.86

COMMISSION AGENDA - Action Item No. 8b.4

Page 3 of 3

Meeting Date: April 22, 2025

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 22, 2025, 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:
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Port Commission