COMMISSION 
AGENDA MEMORANDUM                       Item No.          8b________ 
ACTION ITEM                            Date of Meeting  May 14, 2024     ____ 
DATE:       May 3, 2024 
TO:          Steve Metruck, Executive Director 
FROM:      Eloise Olivar, AFR Senior Manager Disbursements 
SUBJECT:   Claims and Obligations – April 2024 
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 April 1 through 30, 2024 as follows: 
Payment
Payment Type                  Payment Reference    Reference End           Amount 
Start Number          Number 
Accounts Payable Checks                 952972               953563              $6,611,101.26 
Accounts Payable ACH                  065245              066055            $113,913,100.54 
Accounts Payable Wire Transfers          016289               016307              $9,986,180.23 
Payroll Checks                            212008               212388                $63,007.94 
Payroll ACH                           1191687             1196496            $16,068,853.03 
Total Payments                                                              $146,579,235.06 
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: May 14, 2024 
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 April 2024, over $130,510,382.03 in payments were made to nearly 755 vendors, comprised
of 2,606 invoices and over 9,242 accounting expense transactions. About 94 percent of the accounts payable
payments made in the month fall into the Construction, Public Expense, Employee Benefits, Contracted
Services, Payroll Taxes, Utility Expenses, Janitorial Services, Sales Taxes, NWSA Construction Payments and 
Environmental Remediation. Net payroll expense for the month of April was $16,068,853.03. 
Top 10 Payment Category Summary: 
Category                                      Payment Amount 
Construction                                              67,628,497.56 
Public Expense                                             16,667,099.43 
Employee Benefits                                          11,819,161.51 
Contracted Services                                           8,892,005.13 
Payroll Taxes                                               6,643,855.34 
Utility Expenses                                              4,212,290.58 
Janitorial Services                                             2,529,101.22 
Sales Taxes                                                1,815,583.52 
NWSA Construction Payments                                  1,631,605.58 
Environmental Remediation                                    1,254,872.55 
Other Categories Total:                                          7,416,309.61 
Net Payroll                                                16,068,853.03 
Total Payments                                         146,579,235.06

      COMMISSION AGENDA – Action Item No. 8b                                  Page 3 of 3 
Meeting Date: May 14, 2024 
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 May 14, 2024, 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: 




Port Commission