8b. Memo

Claims and Obligations March 2022

AGENDA MEMORANDUM                       Item No.         8b 
ACTION ITEM                            Date of Meeting  April 12, 2022
DATE:        April 4, 2022 
TO:           Steve Metruck, Executive Director 
FROM:       Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:     Claims and Obligations  March 2022 
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 March 1 through 31, 2022 as follows: 
Payment Reference  Payment Reference
Payment Type                                                           Amount
Start Number       End Number
Accounts Payable Checks                 942923              943377        $       6,166,097.62
Accounts Payable ACH                  043116              044069       $     50,319,888.41 
Accounts Payable Wire Transfers          015794               015814        $       7,949,846.08
Payroll Checks                            200990               201259        $         111,393.84
Payroll ACH                           1068671             1072873       $     11,974,134.98 
Total Payments                                                         $     76,521,360.93 
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 April 12, 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 March 2022, over $64,435,832.11 in payments were made to nearly 717 vendors,
comprised of 2,329 invoices and over 7,997 accounting expense transactions. About 88 percent of the
accounts payable payments made in the month fall into the Construction, Employee Benefits,
Contracted Services, Janitorial Services, Payroll Taxes, Utility Expenses, Public Expense and Sales Tax.
Payroll expense for the month of March was $12,085,528.82. 

Top 15 Payment Category Summary:
Category                              Payment Amount
Construction                                 24,064,490.92
Employee Benefits                              9,705,610.62
Contracted Services                               6,148,336.78
Janitorial Services                                    5,415,879.49
Payroll Taxes                                   4,707,539.23
Utility Expenses                                   3,640,254.30
Public Expense                                  2,065,488.89
Sales Taxes                                   1,028,799.31
Software                                  883,753.93
Maintenance Inventory                             843,887.72
Room/Space/Land Rental                          642,437.36
Legal                                       531,714.28
Environmental Remediation                          432,889.22
Computers & Telephone                           396,680.62
Membership Dues                             391,398.65
Other Categories Total :                               3,536,670.79
Net Payroll                                                  12,085,528.82
Total Payments :                               $76,521,360.93

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

Port Commission

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