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COMMISSION
AGENDA MEMORANDUM Item No. __8b_______
ACTION ITEM Date of MeeƟng January 27, 2026
DATE: January 13, 2026
TO: Steve Metruck, Execuve Director
FROM: Eloise Olivar, Assistant Director of Disbursements
SUBJECT: Claim and ObligaƟons – December 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 December 01 through 31, 2025 as follows:
Payment Type Payment Reference
Start Number
Payment Reference
End Number
Amount
Accounts Payable Checks 961183 961797 $15,608,689.59
Accounts Payable ACH 079932 080982 $149,844,215.24
Accounts Payable Wire Transfers 069581 069606 $14,375,141.28
Payroll Checks 229904 229994 $49,304.18
Payroll ACH 1287740 1292803 $19,888,722.97
Total Payments
$199,766,073.26
Pursuant to RCW 42.24.180, "the Port's legislave body" (the Commission) is required to approve in a public
meeng, all payments of claims within one month of issuance.
OVERSIGHT
All these payments have been previously authorized either through direct Commission acon or delegaon of
authority to the Execuve Director and through his or her staff. Detailed informaon on Port expenditures is
provided to the Commission through comprehensive budget presentaons as well as the publicly released Budget
Document, which provides an even greater level of detail. The Port's operang and capital budget is approved by
resoluon in December for the coming fiscal year, and the Commission also approves the Salary and Benefit
Resoluon around the same me 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 authorizaon prior to commencement of the project or contract - if
they are below the thresholds the Execuve Director is delegated authority to approve them. Expenditures are
monitored against budgets monthly by management and reported comprehensively to the Commission quarterly.
COMMISSION AGENDA – AcƟon Item No. 8b Page 2 of 3
Meeng Date: January 27, 2026
Effecve internal controls over all Port procurement, contracng and disbursements are also in place to ensure
proper central oversight, delegaon of authority, separaon of dues, payment approval and documentaon, and
signed perjury statement cerficaons for all payments. Port disbursements are also regularly monitored against
spending authorizaons. All payment transacons 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 December 2025, over $179,828,046.11 in payments were made to nearly 842 vendors, comprised
of 3,407 invoices and over 17,629 accounng expense transacons. About 95 percent of the accounts payable
payments made in the month fall into the Construcon, Employee Benefits, Contracted Services, Janitorial
Services, Other Liabilies, Payroll Taxes, Ulity Expenses, Soware, Sales Taxes and Maintenance Inventory. Net
payroll expense for the month of December was $19,938,027.15.
Top 10 Payment Category Summary:
Category Payment Amount
Construcon 109,782,720.52
Employee Benefits 12,424,165.44
Contracted Services 11,986,937.28
Janitorial Services 11,587,401.52
Other Liabilies 10,200,000.00
Payroll Taxes 7,149,083.29
Ulity Expenses 2,832,275.23
Soware 2,211,151.26
Sales Taxes 1,813,962.96
Maintenance Inventory 1,476,291.18
Other Categories Total: 8,364,057.43
Net Payroll 19,938,027.15
Total Payments $199,766,073.26
COMMISSION AGENDA – AcƟon Item No. 8b Page 3 of 3
Meeng Date: January 27, 2026
Appropriate and effecve internal controls are in place to ensure that the above obligaons were processed in
accordance with Port of Seale procurement/payment policies and delegaon of authority.
At a meeng of the Port Commission held on January 27, 2026, 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