8b. Memo

Claims and Obligations July 2022

COMMISSION 
AGENDA MEMORANDUM                       Item No.         8b
ACTION ITEM                            Date of Meeting  August 9, 2022
DATE:      August 1, 2022 
TO:        Steve Metruck, Executive Director 
FROM:     Lisa Lam, Assistant Director, Accounting & Financial Reporting
SUBJECT:    Claims and Obligations – July 2022 
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 July 1 through 31, 2022 as follows: 
Payment
Payment Type                     Payment Reference    Reference End         Amount 
Start Number          Number 
Accounts Payable Checks                     944506              944858          $      6,512,965.95 
Accounts Payable ACH                      046337              047095         $    55,280,931.17 
Accounts Payable Wire Transfers               015872               015890          $     12,851,554.06 
Payroll Checks                                202400               202983          $        164,651.46 
Payroll ACH                               1087425             1091702         $    13,073,439.73 
Total Payments                                                                $    87,883,542.37 
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 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 August 9, 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 July 2022, over $74,645,451.18 in payments were made to nearly 731 vendors, comprised
of 2,169 invoices and over 8,610 accounting expense transactions. About 93 percent of the accounts payable
payments made in the month fall into the Construction, Employee Benefits, Payroll Taxes, Leasehold Taxes,
Contracted Services, Utility Expenses, NWSA Equity, Sales Tax, Janitorial Services, and Software. Payroll
expense for the month of July was $13,238,091.19.
Top 15 Payment Category Summary: 
Category                                 Payment Amount 
Construction                                  39,571,188.26 
Employee Benefits                              8,556,803.38 
Payroll Taxes                                    5,162,511.82 
Leasehold Taxes                                3,869,059.05 
Contracted Services                               3,767,958.39 
Utility Expenses                                   3,036,097.73 
NWSA Equity                               2,781,900.00 
Sales Taxes                                     1,199,633.79 
Janitorial Services                                     837,668.08 
Software                                    822,727.09 
Maintenance Inventory                            579,313.44 
Parking Taxes                                   568,527.64 
Bond Fees                                  525,807.66 
Rebates                                    515,075.61 
Environmental Remediation                          441,678.55 
Other Categories Total:                               2,409,500.69 
Net Payroll                                                   13,238,091.19 
Total Payments:                               $87,883,542.37

      COMMISSION AGENDA – Action Item No. 8b                                  Page 3 of 3 
Meeting Date August 9, 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 August  9,2022,  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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