COMMISSION
AGENDA MEMORANDUM Item No. 8b.2
ACTION ITEM Date of Meeting April 22, 2025
DATE: April 15, 2025
TO: Steve Metruck, Executive Director
FROM: Eloise Olivar, AFR Assistant Director Disbursements
SUBJECT: Claims and Obligations – October 2024
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 October 01 through 31, 2024 as follows:
Payment Type Payment Reference
Start Number
Payment
Reference End
Number
Amount
Accounts Payable Checks
955310
955310
$
533.78
Accounts Payable Manual Checks
101559 102179 $18,255,405.12
Accounts Payable ACH
069209
069209
$
6,245.05
**Accounts Payable Electronic
Fund Transfer (EFT)
102373 SXL383-9 $96,845,804.71
***Payroll Checks
221665 226614 $16,162,313.30
Payroll ACH
1216140 1216142 $24,146.96
Total Payments
$131,294,448.92
**This line item includes six wire transfers totaling $282,284.22. Due to recovery from system outage, new series of payment reference numbers
were generated.
***Due to recovery from system outage, all payroll direct deposits and checks were recorded as check payment type to avoid duplicate payments
when Payroll system was restored.
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
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Action Item No.
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Meeting Date: April 22, 2025
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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 October 2024, over $115,107,988.66 in payments were made to nearly 587 vendors,
comprised of 1,660 invoices and over 3,859 accounting expense transactions. About 96 percent of the
accounts payable payments made in the month fall into Construction, Employee Benefits, Legal, Contracted
Services, Utility Expenses, Janitorial Services, Sales Taxes, Software, Environmental Remediation, and
Room/Space/Land Rental. Net payroll expense for the month of October was $16,186,460.26.
Top 10 Payment Category Summary:
Category
Payment Amount
Construction
77,039,878.90
Employee Benefits
8,622,930.57
Legal
7,829,740.64
Contracted Services
6,972,808.59
Utility Expenses
2,441,292.67
Janitorial Services
2,276,675.52
Sales Taxes
1,661,250.09
Software
1,347,697.84
Environmental Remediation
1,099,460.29
Room/Space/Land Rental
744,139.14
Other Categories Total
5,072,114.14
Net Payroll
16,186,460.26
Total Payments
$131,294,448.92
COMMISSION AGENDA
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Action Item No.
8
b
.2
Meeting Date: April 22, 2025
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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:
Port Commission
