8b. Memo

Claims and Obligations January 2023

AGENDA MEMORANDUM                       Item No.         8b
ACTION ITEM                            Date of Meeting  February 14, 2023
DATE:      February 1, 2023 
TO:        Steve Metruck, Executive Director 
FROM:     Eloise Olivar, AFR Senior Manager Disbursements
SUBJECT:    Claims and Obligations –January 2023 
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 January 1 through 31, 2023 as follows: 
Payment Type                 Payment Reference    Reference End           Amount 
Start Number          Number 
Accounts Payable Checks                 946702               947083              $  7,441,068.44 
Accounts Payable ACH                  051475              052424             $ 53,913,624.30 
Accounts Payable Wire Transfers          015965               015994              $ 13,393,645.60 
Payroll Checks                            205213               205617              $    179,862.15 
Payroll ACH                           1115609             1120042             $ 14,977,465.16 
Total Payments                                                                $ 89,905,665.65 

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 February 14, 2023 
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 January 2023, over $74,748,338.34 in payments were made to nearly 801 vendors,
comprised of 2,605 invoices and over 10,914 accounting expense transactions. About 87 percent of the
accounts payable payments made in the month fall into the Construction, Employee Benefits, Contracted
Services, Payroll Taxes, Leasehold Taxes, Janitorial Services, Software, Utility Expenses, Election Expenses, and 
Sales Taxes. Payroll expense for the month of January was $15,157,327.31.
Top 15 Payment Category Summary: 
Category                                  Payment Amount 
Construction                                   28,905,643.10 
Employee Benefits                               7,954,250.32 
Contracted Services                                6,429,608.39 
Payroll Taxes                                     5,856,538.44 
Leasehold Taxes                                 4,931,235.28 
Janitorial Services                                     3,083,558.54 
Software                                    2,635,050.75 
Utility Expenses                                    2,313,542.97 
Election Expenses                                 1,487,968.93 
Sales Taxes                                      1,465,677.50 
Maintenance Inventory                             1,324,173.09 
Bond Fees                                   1,016,512.01 
Environmental Remediation                           981,114.38 
Furn & Equip Purchase                               827,339.49 
Trade Business & Community                          589,358.74 
Other Categories Total:                                4,946,766.41 
Net Payroll                                                    15,157,327.31 
Total Payments:                                $89,905,665.65

      COMMISSION AGENDA – Action Item No. 8b                                  Page 3 of 3 
Meeting Date February 14, 2023 

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 February 14, 2023, 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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