8b. Memo

Claims and Obligations May 2022

AGENDA MEMORANDUM                       Item No.         8b
ACTION ITEM                            Date of Meeting  June 28, 2022
DATE:      June 2, 2022 
TO:        Steve Metruck, Executive Director 
FROM:     Lisa Lam, Assistant Director, Accounting & Financial Reporting
SUBJECT:    Claims and Obligations – May 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 May 1 through 31, 2022 as follows: 

Payment Type                  Payment Reference   Payment Reference        Amount 
Start Number        End Number 
Accounts Payable Checks                  943731               944099          $        4,733,790.80 
Accounts Payable ACH                   044739               045502          $      47,222,341.72 
Accounts Payable Wire Transfers           015834                015851          $        9,421,215.21 
Payroll Checks                             201575                201978          $          156,494.07 
Payroll ACH                            1079088              1083240         $       12,043,012.70 
Total Payments                                                              $      73,576,854.50 
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 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 June 28, 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 May 2022, over $61,377,347.73 in payments were made to nearly 610 vendors, comprised
of 1,838 invoices and over 7,867 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,  Janitorial  Services,  Sales  Tax,  Utility  Expenses,  Software,  Environmental  Remediation  and 
Maintenance Inventory. Payroll expense for the month of May was $12,199,506.77.
Top 15 Payment Category Summary: 
Category                                Payment Amount 
Construction                                             28,504,396.87 
Employee Benefits                                      10,193,552.45 
Payroll Taxes                                                5,155,837.41 
Contracted Services                                       4,097,402.66 
Janitorial Services                                              3,286,523.05 
Sales Taxes                                                 1,416,056.61 
Utility Expenses                                              1,405,801.01 
Software                                                1,353,856.94 
Environmental Remediation                              966,388.60 
Maintenance Inventory                                  711,572.28 
Public Expense                                             697,593.48 
Parking Taxes                                               485,078.80 
Legal                                                          413,028.15 
Computers & Telephone                                303,076.72 
Equipment Rental                                        251,362.45 
Other Categories Total :                                      2,135,820.25 
Net Payroll                                                 12,199,506.77 
Total Payments :                              $73,576,854.50

      COMMISSION AGENDA – Action Item No. 8b                                  Page 3 of 3 
Meeting Date June 28, 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 June 28, 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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