COMMISSION
AGENDA MEMORANDUM

Item No. 8b______________

ACTION ITEM

Date of Meeting November 18, 2025

DATE:

November 7, 2025

TO:

Steve Metruck, Executive Director

FROM:

Eloise Olivar, Assistant Director of Disbursements

SUBJECT:

Claim and Obligations - October 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 October 01 through 31, 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
960164
078135
069528

Payment Reference
End Number
960739
079071
069552

229652
1277587

229781
1282655

Amount
$11,980,009.32
$95,814,878.00
$25,332,487.77
$141,424.63
$19,040,367.30
$152,309,167.02

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: November 18, 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 October 2025, over $133,127,375.09 in payments were made to nearly 791 vendors, comprised
of 3,006 invoices and over 11,704 accounting expense transactions. About 93 percent of the accounts payable
payments made in the month fall into the Construction, Employee Benefits, Payroll Taxes, Contracted Services,
Leasehold Taxes, Utility Expenses, Insurance, Sales Taxes, Janitorial Services and Software. Net payroll expense for
the month of October was $19,181,791.93.

Top 10 Payment Category Summary:
Category
Construction
Employee Benefits
Payroll Taxes
Contracted Services
Leasehold Taxes
Utility Expenses
Insurance
Sales Taxes
Janitorial Services
Software
Other Categories Total:
Net Payroll
Total Payments

Payment Amount
72,457,764.22
12,530,416.71
11,671,360.37
9,219,857.92
8,014,232.25
2,641,688.05
1,995,622.49
1,962,890.90
1,818,459.99
1,713,468.78
9,101,613.41
19,181,791.93
$152,309,167.02

COMMISSION AGENDA - Action Item No. 8b

Page 3 of 3

Meeting Date: November 18, 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 November 18, 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