8b. Memo

Claims and Obligations April 2022

AGENDA MEMORANDUM                       Item No.         8b
ACTION ITEM                            Date of Meeting  May 10, 2022
DATE:      May 2, 2022 
TO:        Steve Metruck, Executive Director 
FROM:     Duane Hill, AFR Senior Manager Disbursements 
SUBJECT:    Claims and Obligations  April 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 April 1 through 30, 2022 as follows: 

Payment Type                    Payment Reference    Payment Reference         Amount 
Start Number          End Number 
Accounts Payable Checks                    943378                 943730            $      5,414,178.09 
Accounts Payable ACH                     044070                044738           $    44,690,884.13 
Accounts Payable Wire Transfers             015815                  015833            $     10,075,604.79 
Payroll Checks                               201260                  201574            $        210,829.00 
Payroll ACH                              1072874               1079087           $    18,913,335.99 
Total Payments                                                                    $   79,304,832.00 

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 May 10, 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 April 2022, $60,180,667.01 in payments were made to nearly 650 vendors, comprised of
1,797 invoices and over 6,693 accounting expense transactions. About 91 percent of the accounts payable
payments made in the month fall into the Construction, Employee Benefits, Contracted Services, Leasehold
Taxes, Janitorial Services, Utility Expenses, Payroll Taxes, Public Expense, Sales Tax and Bond Fees. Payroll
expense for the month of April was $19,124,164.99.

Top 15 Payment Category Summary: 
Category                                Payment Amount 
Construction                                             26,767,001.82 
Employee Benefits                                       7,536,356.55 
Contracted Services                                       4,693,762.92 
Leasehold Taxes                                          3,513,055.18 
Janitorial Services                                              3,014,583.56 
Utility Expenses                                              2,788,117.47 
Payroll Taxes                                                2,394,074.02 
Public Expense                                            1,470,284.70 
Sales Taxes                                                 1,188,961.95 
Bond Fees                                              1,116,520.67 
Maintenance Inventory                                  825,316.41 
NWSA Construction Costs                                523,685.40 
Computers & Telephone                                504,597.71 
Software                                                 484,447.65 
Parking Taxes                                               474,955.38 
Other Categories Total :                                      2,884,945.62 
Net Payroll                                                19,124,164.99 
Total Payments :                              $79,304,832.00

COMMISSION AGENDA  Action Item No. 8b                                  Page 3 of 3 
Meeting Date May 10, 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. 

At a meeting of the Port Commission held on May 10, 2022, 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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