COMMISSION 
AGENDA MEMORANDUM                       Item No. 8b 
ACTION ITEM                            Date of Meeting: September 14, 2021 
DATE:       September 2, 2021 
TO:          Steve Metruck, Executive Director 
FROM:      Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:    Claims and Obligations  August 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 August 1 
through 31, 2021 as follows: 

Payment Reference  Payment Reference
Payment Type                                                           Amount
Start Number       End Number
Accounts Payable Checks                 940681              940958        $       2,200,783.55
Accounts Payable ACH                  037556              038338        $      66,139,446.46
Accounts Payable Wire Transfers          015664               015683        $      12,483,118.62
Payroll Checks                            199334               199635        $          70,056.74
Payroll ACH                           1037211             1041562       $      11,679,514.07
Total Payments                                                         $      92,572,919.44
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 Effective

COMMISSION AGENDA  Action Item No. 8b 
Meeting Date: September 14, 2021 
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 August 2021, over $80,823,348.63 in payments were made to nearly 618
vendors, comprised of 1,790 invoices and over 6,186 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, NWSA Equity, Insurance, Environmental
Remediation, Utility Expenses, Janitorial Services and Sales Taxes. Net payroll expense for the
month of August was $11,749,570.81. 
Top 15 Payment Category Summary:
Category                               Payment Amount
Construction                                 45,082,474.14
Employee Benefits                              9,825,812.07
Payroll Taxes                                  4,466,778.07
Contracted Services                               3,322,461.33
SPA Equity                                   2,782,000.00
Insurance                                   2,526,311.93
Environmental Remediation                         2,168,286.82
Utility Expenses                                 1,749,445.89
Janitorial Services                                1,644,326.53
Sales Taxes                                   1,126,756.25
Legal                                      1,038,979.70
Software                                  856,757.50
Maintenance Inventory                             852,514.32
Parking Taxes                                   548,264.93
Bond Fees                                 484,350.18
Other Categories Total :                             2,347,828.97
Net Payroll                                                 11,749,570.81
Total Payments :                               $92,572,919.44

COMMISSION AGENDA  Action Item No. 8b 
Meeting Date: September 14, 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 September 14, 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