COMMISSION 
AGENDA MEMORANDUM                       Item No.         8b 
ACTION ITEM                            Date of Meeting     June 8, 2021 
DATE:       June 2, 2021 
TO:          Steve Metruck, Executive Director 
FROM:      Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:    Claims and Obligations  May 2021 
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 May 1 through 31, 2021 as follows: 

Payment Reference   Payment Reference
Payment Type                                                               Amount
Start Number        End Number
Accounts Payable Checks                    939642                939947         $         8,675,479.92
Accounts Payable ACH                     035398               036047        $       54,261,813.80
Accounts Payable Wire Transfers              015603                015619         $         7,950,768.02
Payroll Checks                               198632                198816         $            47,832.51
Payroll ACH                             1024488              1028704        $       11,132,608.03
Total Payments                                                             $      82,068,502.28
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 November 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 contractif 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: June 8, 2021 
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 May 2021, over $70,888,061.74 in payments were made to nearly 578 vendors, comprised of
1,674 invoices and over 6,611 accounting expense transactions. About 91 percent of the accounts payable
payments made in the month fall into the Construction, Employee Benefits, Payroll Taxes, Contracted Services, 
Janitorial  Services  and  Utility  Expenses  categories.  Net  payroll  expense  for  the  month  of  May  was
$11,180,440.54. The following chart summarizes the top expense categories by total spend. 

Top 15 Payment Category Summary:
Category              Payment Amount
Construction       43,296,840.36
Employee Benefits        8,879,999.69
Payroll Taxes         4,332,211.94
Contracted Services         3,614,431.20
Janitorial Services         2,180,759.61
Utility Expenses         2,174,449.06
Sales Taxes           950,832.22
Public Expense          833,218.52
Legal           779,508.60
Maintenance Inventory          605,680.20
Environmental Remediation          591,097.52
Software          475,481.52
Parking Taxes          322,230.63
Computers & Telephone         273,926.57
Furn & Equip Purchase          122,187.17
Other Categories Total :         1,455,206.93
Net Payroll        11,180,440.54
Total Payments :            $82,068,502.28

COMMISSION AGENDA  Action Item No. 8b                                  Page 3 of 3 
Meeting Date: June 8, 2021 



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 June 8, 2021 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