8b. Memo

Claims and Obligations January 2022

AGENDA MEMORANDUM                       Item No.         8b 
ACTION ITEM                            Date of Meeting     February 8, 2022 
DATE:       February 1, 2022 
TO:          Steve Metruck, Executive Director 
FROM:      Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:    Claims and Obligations  January 2022 
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 January 1 through 31, 2022 as follows: 
Payment          Payment
Payment Type                  Reference Start     Reference End               Amount 
Number          Number 
Accounts Payable Checks               942239              942581                         $    4,231,700.22 
Accounts Payable ACH                041760             042507                        $   49,986,605.28 
Accounts Payable Wire
Transfers                                015760               015774                            $   12,846,215.01 
Payroll Checks                          202103               200789                           $       84,554.96 
Payroll ACH                         1060502            1064591                        $   12,109,502.70 
Total Payments                                                                        $   79,258,578.17 

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 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 February 8, 2022 
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 January 2022, over $67,064,520.51 in payments were made to 726 vendors, comprised of
1,899 invoices and over 7,350 accounting expense transactions. About 89 percent of the accounts payable
payments made in the month fall into the Construction, Employee Benefits, Contracted Services, Payroll Taxes,
Leasehold Taxes, Utility Expenses, Public Expenses, Software and Janitorial Services. Payroll  expense for the
month of January was $12,194,057.66. 
Top 15 Payment Category Summary:
Category                              Payment Amount
Construction                                 27,180,981.30
Employee Benefits                              9,841,233.37
Contracted Services                               5,163,541.30
Payroll Taxes                                   4,878,735.96
Leasehold Taxes                               3,603,702.87
Utility Expenses                                   2,668,738.71
Public Expense                                  2,232,642.27
Software                                 1,945,227.58
Janitorial Services                                    1,870,825.54
Sales Taxes                                   1,000,320.05
Bond Fees                                  778,272.43
Maintenance Inventory                             702,319.26
Trade Business & Community                          687,630.93
Miscellaneous Expense                             685,319.20
Legal                                       652,477.67
Other Categories Total :                               3,172,552.07
Net Payroll                                                  12,194,057.66
Total Payments :                               $79,258,578.17

COMMISSION AGENDA  Action Item No. 8b                                  Page 3 of 3 
Meeting Date February 8, 2022 

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. 

Port Commission

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