8b. Memo

Claims and Obligations October 2023

AGENDA MEMORANDUM                       Item No.          8b________ 
ACTION ITEM                            Date of Meeting  November 14, 2023________ 
DATE:      November 7, 2023 
TO:        Steve Metruck, Executive Director 
FROM:     Eloise Olivar, AFR Senior Manager Disbursements
SUBJECT:    Claims and Obligations –October 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 October 1 through 31, 2023 as follows: 
Payment Type                 Payment Reference    Reference End           Amount 
Start Number          Number 
Accounts Payable Checks                 950359               950740             $  7,146,738.79 
Accounts Payable ACH                  059215              060276             $ 63,987,654.77 
Accounts Payable Wire Transfers          016153               016168              $ 16,288,567.88 
Payroll Checks                            209323               209829              $    303,152.31 
Payroll ACH                           1158541             1165572             $ 23,398,832.82 
Total Payments                                                               $111,124,946.57 

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 November 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 October 2023, over $87,422,961.44 in payments were made to nearly 824 vendors,
comprised of 2,595 invoices and over 11,650 accounting expense transactions. About 92 percent of the
accounts payable payments made in the month fall into the Construction, Employee Benefits, Contracted
Services, Leasehold Taxes, Payroll Taxes, Utility Expenses, Janitorial Services, Sales Tax, Environmental
Remediation, and Maintenance Inventory. Payroll expenses for the month of October were $23,701,985.13. 
Top 15 Payment Category Summary: 
Category                                            Payment Amount 
Construction                                             39,670,834.57 
Employee Benefits                                         9,938,318.74 
Contracted Services                                          6,744,876.78 
Leasehold Taxes                                           6,516,814.34 
Payroll Taxes                                                6,214,550.08 
Utility Expenses                                               3,933,164.62 
Janitorial Services                                                3,016,322.70 
Sales Tax                                                   1,965,177.34 
Environmental Remediation                                    1,590,825.20 
Maintenance Inventory                                      1,015,419.74 
Software                                               997,436.57 
Room/Space/Land Rental                                     878,395.69 
Legal                                                      679,743.61 
Parking Taxes                                               660,084.27 
Bond Fees                                             650,748.41 
Other Categories Total:                                          2,950,248.78 
Net Payroll                                                                   23,701,985.13 
Total Payments:                                         $111,124,946.57

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