COMMISSION 
AGENDA MEMORANDUM                       Item No.       8b
ACTION ITEM                            Date of Meeting    July 9, 2024
DATE:      July 1, 2024 
TO:        Steve Metruck, Executive Director 
FROM:     Eloise Olivar, AFR Assistant Director Disbursements Administration
SUBJECT:    Claims and Obligations – June 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 June 01 through 30, 2024 as follows: 
Payment
Payment Type                 Payment Reference    Reference End           Amount 
Start Number          Number 
Accounts Payable Checks                 954036              954472              6,302,618.58 
Accounts Payable ACH                  066908              067698            134,134,333.89 
Accounts Payable Wire Transfers          016326               016343              12,141,188.56 
Payroll Checks                            212924               213311                72,270.75 
Payroll ACH                           1201302                 1206190                16,639,665.46 
Total Payments                                                               169,290,077.24 

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: July 9, 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 June 2024, over $152,578,141.03 in payments were made to nearly 690 vendors, comprised
of 2,312 invoices and over 10,931 accounting expense transactions. About 96 percent of the accounts
payable payments made in the month fall into the Construction, Employee Benefits, Payroll Taxes,
Contracted Services, Utility Expenses, Sales Taxes, Environmental Remediation, Janitorial Services, Public
Expense and Legal. Net payroll expense for the month of June was $16,711,936.21.
Top 10 Payment Category Summary: 
Category                                      Payment Amount 
Construction                                              111,548,051.49 
Employee Benefits                                          10,517,943.34 
Payroll Taxes                                               6,707,724.62 
Contracted Services                                           6,102,817.33 
Utility Expenses                                              2,614,512.91 
Sales Taxes                                                2,426,037.27 
Environmental Remediation                                    1,941,654.83 
Janitorial Services                                             1,780,137.69 
Public Expense                                              1,355,414.19 
Legal                                                   1,092,030.87 
Other Categories Total:                                          6,491,816.49 
Net Payroll                                                16,711,936.21 
Total Payments                                         169,290,077.24

      COMMISSION AGENDA – Action Item No. 8b                                  Page 3 of 3 
Meeting Date: July 9, 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 July 9, 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