COMMISSION
AGENDA MEMORANDUM Item No. __8c__________
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 – May 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 May 01 through 31, 2025 as follows:
Payment Type Payment Reference
Start Number
Payment Reference
End Number
Amount
Accounts Payable Checks 957851 958345 $11,005,099.19
Accounts Payable ACH 073871 074790 $80,462,159.80
**Accounts Payable Electronic
Fund Transfer (EFT)
069439 069453 $14,391,721.01
Payroll Checks 228888 229070 $249,997.01
Payroll ACH 1249512 1254645 $20,666,821.16
Total Payments $126,775,798.17
** This line item includes two wire transfers totaling $13,500.00
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 May 2025, over $105,858,980.00 in payments were made to nearly 724 vendors, comprised of
2,881 invoices and over 18,952 accounting expense transactions. About 95 percent of the accounts payable
payments made in the month fall into the Construction, Employee Benefits, Payroll Taxes, Contracted Services,
Janitorial Services, Public Expense, Utility Expenses, Software, Sales Taxes and Maintenance Inventory. Net payroll
expense for the month of May was $20,916,818.17.
Top 10 Payment Category Summary:
Category
Payment Amount
Construction
57,884,838.60
Employee Benefits
11,949,220.75
Payroll Taxes
8,980,681.14
Contracted Services
8,138,801.59
Janitorial
Expenses
4,193,211.52
Public Expenses
2,827,683.57
Utility Expenses
2,341,324.25
Software
1,806,892.83
Sales Taxes
1,611,575.81
Maintenance Inventory
834,849.12
Other Categories Total :
5,289,900.82
Net Payroll
20,916,818.17
Total Payments
$126,775,798.17
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
