COMMISSION
AGENDA MEMORANDUM Item No. 8b
ACTION ITEM Date of Meeng September 22, 2026
DATE: September 9, 2026
TO: Steve Metruck, Execuve Director
FROM: Eloise Olivar, Assistant Director of Disbursements
SUBJECT: Claim and Obligaons – August 2026
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 August 01 through 31, 2026 as follows:
Payment Type
Payment Reference
Start Number
Payment Reference
End Number
Amount
Accounts Payable Checks
965034
965557
$17,257,204.41
Accounts Payable ACH
087442
088308
$66,126,505.31
Accounts Payable EFT
069732
069756
$17,553,458.27
Payroll Checks
230802
230911
$110,964.15
Payroll ACH
1333720
1338967
$19,830,461.42
Total Payments
$120,878,593.56
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 – Acon Item No. 8b Page 2 of 3
Meeng Date: September 22, 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 August 2026, over $100,937,167.99 in payments were made to nearly 695 vendors, comprised
of 2,331 invoices and over 8,784 accounng expense transacons. About 92 percent of the accounts payable
payments made in the month fall into the Construcon, Employee Benefits, Payroll Taxes, Contracted Services,
Miscellaneous Expense, Janitorial Services, Ulity Expenses, Sales Taxes, Maintenance Inventory and Parking
Taxes. Net payroll expense for the month of August was $19,941,425.57.
Top 10 Payment Category Summary:
Category
Payment Amount
Construcon
40,637,504.74
Employee Benefits
12,989,555.19
Payroll Taxes
12,234,380.40
Contracted Services
10,124,238.81
Miscellaneous Expense
5,408,940.39
Janitorial Services
4,739,716.10
Ulity Expenses
2,579,005.26
Sales Taxes
2,404,165.85
Maintenance Inventory
906,074.57
Parking Taxes
833,932.97
Other Categories Total:
8,079,653.71
Net Payroll
19,941,425.57
Total Payments
$120,878,593.56
COMMISSION AGENDA – Acon Item No. 8b Page 3 of 3
Meeng Date: September 22, 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 September 22, 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