COMMISSION
AGENDA MEMORANDUM Item No. __8c-2__________
ACTION ITEM Date of Meeting June 24, 2025
DATE: June 15, 2025
TO: Steve Metruck, Executive Director
FROM: Eloise Olivar, AFR Assistant Director Disbursements
SUBJECT: Claim and Obligations – April 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 April 01 through 30, 2025 as follows:
Payment Type Payment Reference
Start Number
Payment Reference
End Number
Amount
Accounts Payable Checks 957330 957850 $6,468,249.68
Accounts Payable ACH 073022 073870 $91,035,930.58
**Accounts Payable Electronic
Fund Transfer (EFT)
069421 069438 $13,682,975.69
Payroll Checks 228759 228887 $86,492.34
Payroll ACH 1244649 1249511 $19,171,768.40
Total Payments $130,445,416.69
** This line item includes six wire transfers totaling $138,557.68.
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. 8c Page 2 of 3
Meeting Date: June 24, 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 April 2025, over $111,187,155.95 in payments were made to nearly 737 vendors, comprised of
2,315 invoices and over 9,151 accounting expense transactions. About 90 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, Room-Space-Land Rental and Public Expense.
Net payroll expense for the month of April was $19,258,260.74.
Top 10 Payment Category Summary:
Category
Payment Amount
Construction
60,644,153.13
Employee Benefits
14,814,997.93
Payroll Taxes
8,175,753.71
Contracted Services
7,131,634.35
Utility Expenses
2,999,228.88
NWSA Construction Payments
1,692,602.71
Janitorial Services
1,653,949.35
Room/Space/Land Rental
1,635,865.61
Public Expense
1,421,380.32
Other Categories Total :
11
,
017
,
589
.
96
Net Payroll
19,258,260.74
Total Payments
$130,445,416.69
COMMISSION AGENDA – Action Item No. 8c Page 3 of 3
Meeting Date: June 24, 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 June 24, 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
