COMMISSION
AGENDA MEMORANDUM

Item No.

ACTION ITEM

__8b_______

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
Accounts Payable Checks
Accounts Payable ACH
Accounts Payable Electronic Fund
Transfers (EFT)
Payroll Checks
Payroll ACH
Total Payments

Payment Reference
Start Number
959757
077290
069517

Payment Reference
End Number
960163
078131
069527

229549
1272512

1275687
1277586

Amount
$9,038,050.38
$119,800,058.15
$8,416,886.22
$133,961.61
$18,965,977.55
$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
Construction
Employee Benefits
Contracted Services
Payroll Taxes
Utility Expenses
Janitorial Services
Sales Taxes
Software
Room/Space/Land Rental
Miscellaneous Expense
Other Categories Total:
Net Payroll
Total Payments

Payment Amount
94,474,824.77
12,622,290.92
8,904,457.21
3,780,187.32
3,306,896.64
2,383,297.52
2,026,434.79
1,524,431.18
1,001,576.71
849,789.18
6,380,808.51
19,099,939.16
$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