COMMISSION 
AGENDA MEMORANDUM                       Item No.         8b 
ACTION ITEM                            Date of Meeting     April 13, 2021 
DATE:       April 5, 2021 
TO:          Steve Metruck, Executive Director 
FROM:      Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:    Claims and Obligations  March 2021 
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 March 1 through 31, 2021 as follows: 

Payment Reference  Payment Reference
Payment Type                                                           Amount
Start Number       End Number
Accounts Payable Checks                 938858              939196        $       2,933,098.83
Accounts Payable ACH                  033893              034669       $     62,495,266.49 
Accounts Payable Wire Transfers          015559               015583        $       7,697,943.98
Payroll Checks                            198171               198377        $          77,709.84
Payroll ACH                           1013908             1018130       $     11,234,593.64 
Total Payments                                                         $     84,438,612.78 
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 November 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 contractif 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 13, 2021 
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 2021, over $73,126,309.30 in payments were made to nearly 605 vendors, comprised
of 1,857 invoices and over 6,631 accounting expense transactions. About 90 percent of the accounts payable
payments made in the month fall into the Construction, NWSA Equity Payment, Employee Benefits, Payroll
Taxes, Contracted Services and Utility expense categories. Net payroll expense for the month of March was
$11,312,303.48. The following chart summarizes the top expense categories by total spend. 
Top 15 Payment Category Summary
Category            Payment Amount
Construction            $          34,403,373.60 
NWSA Equity Payment   $         11,000,000.00 
Employee Benefits      $           8,683,857.19
Payroll Taxes             $            4,449,946.04
Contracted Services      $            3,580,536.51
Utility Expenses          $            3,487,082.90
Software               $           1,977,536.91
Maintenance Inventory  $           1,019,352.61
Sales Taxes              $              607,689.38
Legal                     $              582,258.57
Miscellaneous Expense  $             381,675.74
Public Expense          $             334,539.87
Bond Fees             $            280,716.73
Equipment Rental       $             239,050.22
Parking Taxes            $              195,986.77
Other Categories Total   $            1,902,706.26
Net Payroll               $          11,312,303.48 
Total Payments      $         84,438,612.78

COMMISSION AGENDA  Action Item No. 8b                                  Page 3 of 3 
Meeting Date: April 13, 2021 

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 13, 2021  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