8b. Memo

Claims and Obligations September 2022

AGENDA MEMORANDUM                       Item No.         8b
ACTION ITEM                            Date of Meeting  September 13, 2022
DATE:      September 6, 2022 
TO:        Steve Metruck, Executive Director 
FROM:     Lisa Lam, Assistant Director, Accounting & Financial Reporting
SUBJECT:    Claims and Obligations – August 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 August 1 through 31, 2022 as follows: 
Payment Type                Payment Reference    Reference End        Amount 
Start Number          Number 
Accounts Payable Checks                944859              945116           $  5,451,836.95 
Accounts Payable ACH                 047096              047905           $ 47,553,362.96 
Accounts Payable Wire Transfers         015891               015905           $ 10,330,080.75 
Payroll Checks                           202984               203399           $    144,847.03 
Payroll ACH                          1091703             1096059          $ 12,856,805.65 
Total Payments                                                           $ 76,336,933.34 
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 September 13, 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 August 2022, over $63,335,280.66 in payments were made to nearly 638 vendors, comprised
of 1,847 invoices and over 7,911 accounting expense transactions. About 92 percent of the accounts payable
payments made in the month fall into the Construction, Employee Benefits, Payroll Taxes, Contracted Services, 
Janitorial Services, Insurance, Utility Expenses, Sales Tax, Software and Bond Fees. Payroll  expense for the
month of August was $13,001,652.68.
Top 15 Payment Category Summary: 
Category                                 Payment Amount 
Construction                                  26,733,786.60 
Employee Benefits                              10,145,977.38 
Payroll Taxes                                    5,025,656.14 
Contracted Services                               4,673,618.45 
Janitorial Services                                    3,798,287.33 
Insurance                                    3,026,882.87 
Utility Expenses                                   1,961,459.25 
Sales Taxes                                     1,341,816.74 
Software                                    875,409.66 
Bond Fees                                  802,032.61 
Maintenance Inventory                            775,581.56 
Legal                                          679,968.12 
Environmental Remediation                          645,369.53 
Parking Taxes                                   616,930.79 
Computers & Telephone                           343,962.65 
Other Categories Total:                               1,888,540.98 
Net Payroll                                                   13,001,652.68 
Total Payments:                               $76,336,933.34

      COMMISSION AGENDA – Action Item No. 8b                                  Page 3 of 3 
Meeting Date September 13, 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 September 13, 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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