COMMISSION
AGENDA MEMORANDUM Item No. __8b_______
ACTION ITEM Date of Meeting October 28, 2025
DATE: October 13, 2025
TO: Steve Metruck, Executive Director
FROM: Eloise Olivar, Assistant Director of Disbursements
SUBJECT: Claim and Obligations – September 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 September 01 through 30, 2025 as follows:
Payment Type Payment Reference
Start Number
Payment Reference
End Number
Amount
Accounts Payable Checks 959757 960163 $9,038,050.38
Accounts Payable ACH 077290 078131 $119,800,058.15
Accounts Payable Electronic Fund
Transfers (EFT)
069517 069527 $8,416,886.22
Payroll Checks 229549 1275687 $133,961.61
Payroll ACH 1272512 1277586 $18,965,977.55
Total Payments
$156,354,933.91
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 Page 2 of 3
Meeting Date: October 28, 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 September 2025, over $137,254,994.75 in payments were made to nearly 678 vendors,
comprised of 2,427 invoices and over 8,679 accounting expense transactions. About 95 percent of the accounts
payable payments made in the month fall into the Construction, Employee Benefits, Contracted Services,
Payroll Taxes, Utility Expenses, Janitorial Services, Sales Taxes, Software, Room-Space-Land Rental and
Miscellaneous Expense. Net payroll expense for the month of September was $19,099,939.16.
Top 10 Payment Category Summary:
Category
Payment Amount
Construction
94,474,824.77
Employee Benefits
12,622,290.92
Contracted Services
8,904,457.21
Payroll Taxes
3,780,187.32
Utility Expenses
3,306,896.64
Janitorial Services
2,383,297.52
Sales Taxes
2,026,434.79
Software
1,524,431.18
Room/Space/Land Rental
1,001,576.71
Miscellaneous Expense
849,789.18
Other Categories Total:
6,380,808.51
Net Payroll
19,099,939.16
Total Payments
$156,354,933.91
COMMISSION AGENDA – Action Item No. 8b Page 3 of 3
Meeting Date: October 28, 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 October 28, 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
