8b. Memo

Claims and Obligations March 2023

AGENDA MEMORANDUM                       Item No.         8b 
ACTION ITEM                            Date of Meeting  April 11, 2023
DATE:       April 3, 2023 
TO:          Steve Metruck, Executive Director 
FROM:      Eloise Olivar, AFR Senior Manager Disbursements 
SUBJECT:   Claims and Obligations –March 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 March 1st through 31st, 2023 as follows: 
Payment Type                  Payment Reference    Reference End           Amount 
Start Number          Number 
Accounts Payable Checks                 947452               947940              $  6,534,720.24 
Accounts Payable ACH                  053145              054028             $ 49,273,319.38 
Accounts Payable Wire Transfers          016007               016030              $ 13,426,365.55 
Payroll Checks                            206047               206490              $    190,455.92 
Payroll ACH                           1124399             1131010             $ 21,553,736.83 
Total Payments                                                                $ 90,978,597.92 

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 April 11, 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 March 2023, over $69,234,405.17 in payments were made to nearly 771 vendors, comprised
of 2,567 invoices and over 9,809 accounting expense transactions. About 91 percent of the accounts payable
payments made in the month fall into the Construction, Employee Benefits, Payroll Taxes, Contracted Services,
Utility Expenses, NWSA Construction Payments, Janitorial Services, Sales Taxes, Software and Maintenance
Inventory. Payroll expense for the month of March was $21,744,192.75. 

Top 15 Payment Category Summary: 
Category                                  Payment Amount 
Construction                                   29,260,436.14 
Employee Benefits                               9,201,339.03 
Payroll Taxes                                     8,705,083.98 
Contracted Services                                6,070,852.96 
Utility Expenses                                    2,616,689.21 
NWSA Construction Payments                        1,730,311.09 
Janitorial Services                                     1,633,708.25 
Sales Taxes                                      1,298,745.79 
Software                                    1,203,718.12 
Maintenance Inventory                             965,457.99 
Legal                                           670,383.12 
Environmental Remediation                           565,328.28 
Membership Dues                             517,202.42 
Parking Taxes                                    488,786.17 
Furn & Equip Purchase                               425,304.01 
Other Categories Total:                                3,881,058.61 
Net Payroll                                                    21,744,192.75 
Total Payments:                                $90,978,597.92

      COMMISSION AGENDA – Action Item No. 8b                                  Page 3 of 3 
Meeting Date April 11, 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 April 11,  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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