COMMISSION 
AGENDA MEMORANDUM                       Item No.         8b 
ACTION ITEM                            Date of Meeting     October 12, 2021 
DATE:       October 4, 2021 
TO:          Steve Metruck, Executive Director 
FROM:      Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:    Claims and Obligations  September 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 September 1 through 30, 2021 as follows: 
Payment Reference  Payment Reference
Payment Type                                                           Amount
Start Number       End Number
Accounts Payable Checks                 940959              9401267        $       4,727,387.15
Accounts Payable ACH                  038339              039134       $     53,141,214.04 
Accounts Payable Wire Transfers          015684               015699        $       8,261,053.74
Payroll Checks                            199636               199843        $          54,809.04
Payroll ACH                           1041563             1045823       $     11,726,838.17 
Total Payments                                                         $     77,911,302.14 
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: October 12, 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 September 2021, over $66,129,654.93 in payments were made to nearly 662 vendors, comprised of
1,822 invoices and over 6,277 accounting expense transactions. About 97 percent of the accounts payable payments
made in the month fall into the Construction, Employee Benefits, Contracted Services, Payroll Taxes, Utility Expenses,
Janitorial Services, Environmental Remediation, Miscellaneous Expense, Sales Tax, and other expense categories. Net
payroll expense for the month of September was $11,781,647.21. 
Top 15 Payment Category Summary:
Category                              Payment Amount
Construction                                 32,795,284.79
Employee Benefits                              8,431,724.51
Contracted Services                               5,185,675.05
Payroll Taxes                                   4,457,186.26
Utility Expenses                                   3,323,532.34
Janitorial Services                                    2,680,052.10
Environmental Remediation                         1,213,987.59
Miscellaneous Expense                            1,209,420.18
Sales Taxes                                   1,099,930.81
Software                                  863,505.74
Bond Fees                                  717,492.47
Maintenance Inventory                             625,914.61
Public Expense                                   568,163.48
Legal                                       560,572.49
Parking Taxes                                   545,368.85
Other Categories Total :                               1,851,843.66
Net Payroll                                                  11,781,647.21
Total Payments :                               $77,911,302.14

COMMISSION AGENDA  Action Item No. 8b                                  Page 3 of 3 
Meeting Date: October 12, 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 October 12, 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