8b. Memo

Claims and Obligations November 2022

COMMISSION 
AGENDA MEMORANDUM                       Item No.         8b
ACTION ITEM                            Date of Meeting  November 8, 2022
DATE:      November 1, 2022 
TO:        Steve Metruck, Executive Director 
FROM:     Lisa Lam, Assistant Director, Accounting & Financial Reporting
SUBJECT:    Claims and Obligations – October 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 October 1 through 31, 2022 as follows: 
Payment
Payment Type                Payment Reference    Reference End        Amount 
Start Number          Number 
Accounts Payable Checks                945477              945881           $  6,743,443.14 
Accounts Payable ACH                 048770              049530           $ 48,930,549.41 
Accounts Payable Wire Transfers         015923               015935           $  5,209,835.87 
Payroll Checks                           203857               204280           $    138,443.01 
Payroll ACH                          1102595             1106927          $ 13,021,713.58 
Total Payments                                                           $ 74,043,985.01 
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 November 8, 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 October 2022, over $60,883,828.42 in payments were made to nearly 656 vendors,
comprised of 1,791 invoices and over 7,620 accounting expense transactions.  About 92 percent of the
accounts payable payments made in the month fall into the Construction, Employee Benefits, Contracted
Services, Janitorial Services, Utility Expenses Payroll Taxes, Software, Sales Tax, Maintenance Inventory and 
Legal. Payroll expense for the month of October was $13,160,156.59.
Top 15 Payment Category Summary: 
Category                                 Payment Amount 
Construction                                  29,652,242.55 
Employee Benefits                              7,393,083.16 
Contracted Services                               4,370,195.75 
Janitorial Services                                    4,102,480.02 
Utility Expenses                                   2,674,198.10 
Payroll Taxes                                    2,520,333.63 
Software                                   1,429,005.85 
Sales Taxes                                     1,416,072.98 
Maintenance Inventory                            1,197,861.77 
Legal                                         1,000,093.33 
Environmental Remediation                          708,534.52 
Parking Taxes                                   538,544.55 
Bond Fees                                  498,820.37 
Furn & Equip Purchase                              470,469.84 
Computers & Telephone                           415,441.56 
Other Categories Total:                               2,496,450.44 
Net Payroll                                                   13,160,156.59 
Total Payments:                               $74,043,985.01

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



Limitations of Translatable Documents

PDF files are created with text and images are placed at an exact position on a page of a fixed size.
Web pages are fluid in nature, and the exact positioning of PDF text creates presentation problems.
PDFs that are full page graphics, or scanned pages are generally unable to be made accessible, In these cases, viewing whatever plain text could be extracted is the only alternative.