COMMISSION
AGENDA MEMORANDUM

Item No. 8b.1_

ACTION ITEM

Date of MeeƟng January 27, 2026

DATE:

December 9, 2025

TO:

Steve Metruck, Execu ve Director

FROM:

Eloise Olivar, Assistant Director of Disbursements

SUBJECT:

Claim and ObligaƟons - November 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 November 01 through 30, 2025 as follows:
Payment Type
Accounts Payable Checks
Accounts Payable ACH
Accounts Payable EFT
Payroll Checks
Payroll ACH
Total Payments

Payment Reference
Start Number
960740
079072
069553
229782
1282656

Payment Reference
End Number
961182
079931
069580
229903
1287739

Amount
$7,839,126.72
$106,721,927.59
$14,340,941.48
$92,994.23
$19,757,525.90
$148,752,515.92

Pursuant to RCW 42.24.180, "the Port's legisla ve body" (the Commission) is required to approve in a public
mee ng, all payments of claims within one month of issuance.
OVERSIGHT
All these payments have been previously authorized either through direct Commission ac on or delega on of
authority to the Execu ve Director and through his or her staff. Detailed informa on on Port expenditures is
provided to the Commission through comprehensive budget presenta ons as well as the publicly released Budget
Document, which provides an even greater level of detail. The Port's opera ng and capital budget is approved by
resolu on in December for the coming fiscal year, and the Commission also approves the Salary and Benefit
Resolu on 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 authoriza on prior to commencement of the project or contract - if
they are below the thresholds the Execu ve 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

Mee ng Date: January 27, 2026

Effec ve internal controls over all Port procurement, contrac ng and disbursements are also in place to ensure
proper central oversight, delega on of authority, separa on of du es, payment approval and documenta on, and
signed perjury statement cer fica ons for all payments. Port disbursements are also regularly monitored against
spending authoriza ons. All payment transac ons 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 November 2025, over $128,901,995.79 in payments were made to nearly 711 vendors,
comprised of 2,855 invoices and over 12,381 accoun ng expense transac ons. About 96 percent of the accounts
payable payments made in the month fall into the Construc on, Employee Benefits, Contracted Services, Payroll
Taxes, U lity Expenses, Sales Taxes, Maintenance Inventory, So ware, Legal and Room-Space-Land Rental. Net
payroll expense for the month of November was $19,850,520.13.

Top 10 Payment Category Summary:
Category
Construc on
Employee Benefits
Contracted Services
Payroll Taxes
U lity Expenses
Sales Taxes
Maintenance Inventory
So ware
Legal
Room/Space/Land Rental
Other Categories Total:
Net Payroll
Total Payments

Payment Amount
85,318,870.79
13,321,230.28
8,005,097.04
7,416,075.78
3,329,356.33
2,073,953.07
1,272,090.08
1,102,908.91
1,076,858.28
1,029,438.97
4,956,116.26
19,850,520.13
$148,752,515.92

COMMISSION AGENDA - AcƟon Item No. 8b

Page 3 of 3

Mee ng Date: January 27, 2026

Appropriate and effec ve internal controls are in place to ensure that the above obliga ons were processed in
accordance with Port of Sea le procurement/payment policies and delega on of authority.

At a mee ng 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