8b. Memo

Claim and Obligations December 2021

AGENDA MEMORANDUM                       Item No.         8b 
ACTION ITEM                            Date of Meeting     January 25, 2022 
DATE:       January 3, 2022 
TO:          Steve Metruck, Executive Director 
FROM:      Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:    Claims and Obligations  December 2021 
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 December 1 through 31, 2021 as follows: 

Payment Type                       Payment Reference    Payment Reference         Amount 
Start Number          End Number 
Accounts Payable Checks                      941898                 942238           $        4,316,026.35 
Accounts Payable ACH                       040754                 041759          $      55,297,956.81 
Accounts Payable Wire Transfers                015737                  015759           $       10,582,120.76 
Payroll Checks                                 200360                  202102           $           53,787.91 
Payroll ACH                                1056348                1060501          $       12,208,491.26 
Total Payments                                                                    $      82,458,383.09 

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. 
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 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: January 25, 2022 
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 December 2021, over $70,196,103.92 in payments were made to nearly 728 vendors,
comprised of 2,004 invoices and over 7,661 accounting expense transactions. About 93 percent of the
accounts payable payments made in the month fall into the Construction, Employee Benefits, Payroll Taxes,
Contracted Services, Public Expense, Janitorial Services, Utility Expenses, Sales Tax, Maintenance Inventory, 
and other expense categories. Net payroll expense for the month of December was $12,262,279.17. 
Top 15 Payment Category Summary:
Category                              Payment Amount
Construction                                 36,603,216.30
Employee Benefits                              8,043,368.84
Payroll Taxes                                   6,636,091.10
Contracted Services                               5,937,059.60
Public Expense                                  2,743,174.28
Janitorial Services                                    2,038,673.46
Utility Expenses                                   1,719,503.23
Sales Taxes                                   1,127,714.22
Maintenance Inventory                             766,554.18
Bond Fees                                  703,122.74
Environmental Remediation                          621,786.35
Software                                  523,104.99
Legal                                       459,518.10
Parking Taxes                                   438,728.88
Computers & Telephone                           246,947.07
Other Categories Total :                               1,587,540.58
Net Payroll                                                  12,262,279.17
Total Payments :                               $82,458,383.09

COMMISSION AGENDA  Action Item No. 8b                                  Page 3 of 3 
Meeting Date: January 25, 2022 

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 January 25, 2022, 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

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