8b. Memo

Claims and Obligations April 2023

AGENDA MEMORANDUM                        Item No.         8b
ACTION ITEM                                   Date of Meeting  May 9, 2023
DATE:       May 1, 2023 
TO:           Steve Metruck, Executive Director 
FROM:      Eloise Olivar, AFR Senior Manager Disbursements 
SUBJECT:     Claims and Obligations –April 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 April 1st through 30th, 2023 as follows: 
Payment Type                   Payment Reference    Reference End           Amount 
Start Number          Number 
Accounts Payable Checks                 947941               948279             $   6,286,908.65 
Accounts Payable ACH                  054029              054770             $ 52,717,023.94 
Accounts Payable Wire Transfers           016031                016058              $ 13,201,411.35 
Payroll Checks                            206491                206875              $     144,264.53 
Payroll ACH                            1131011              1135451             $ 14,165,413.57 
Total Payments                                                                $ 86,515,022.04 

Pursuant to RCW 42.24.180, “the Port’s legislative body” (the Commission) is required to approve in a
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: May 9, 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 April  2023, over  $72,205,343.94 in  payments were  made to  nearly 676 vendors, 
comprised of 2,070 invoices and over 8,798 accounting expense transactions. About 92 percent of the
accounts payable payments made in the month fall into the Construction, Employee Benefits, Contracted
Services, Payroll Taxes, Janitorial Services, Utility Expenses, Public Expense, Sales Taxes, Other Liabilities
and Maintenance Inventory. Payroll expense for the month of April was $14,309,678.10. 

Top 15 Payment Category Summary: 
Category                                       Payment Amount 
Construction                                        30,404,711.14 
Employee Benefits                                    10,397,836.81 
Contracted Services                                      6,365,274.59 
Payroll Taxes                                          5,739,700.60 
Janitorial Services                                           5,725,336.09 
Utility Expenses                                          2,717,892.38 
Public Expense                                        1,485,570.34 
Sales Taxes                                           1,424,659.13 
Other Liabilities                                            1,282,796.24 
Maintenance Inventory                                   901,370.92 
Software                                          815,646.39 
Parking Taxes                                         609,986.60 
Bond Fees                                         597,251.60 
Legal                                                 427,488.08 
Environmental Remediation                                374,929.87 
Other Categories Total:                                     2,934,893.16 
Net Payroll                                                               14,309,678.10 
Total Payments:                                     $86,515,022.04

      COMMISSION AGENDA – Action Item No. 8b                                   Page 3 of 3 
Meeting Date: May 9, 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  May  9,  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 Commission


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