COMMISSION 
AGENDA MEMORANDUM                       Item No.         8b
ACTION ITEM                            Date of Meeting  December 13, 2022
DATE:      December 5, 2022 
TO:        Steve Metruck, Executive Director 
FROM:     Eloise Olivar, AFR Senior Manager Disbursements
SUBJECT:    Claims and Obligations – November 2022 
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 November 1 through 30, 2022 as follows: 

Payment
Payment Type                   Payment Reference     Reference End          Amount 
Start Number           Number 
Accounts Payable Checks                   945882                946240         $          2,779,625.31 
Accounts Payable ACH                    049531               050452         $        51,767,320.70 
Accounts Payable Wire Transfers            015936                 015952          $         14,263,484.44 
Payroll Checks                              204281                 204685          $           128,132.92 
Payroll ACH                             1106928               1111272         $        13,235,780.00 
Total Payments                                                               $        82,174,343.37 
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 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 December 13, 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 November 2022, over $68,810,430.45 in payments were made to nearly 787 vendors,
comprised of 2,189 invoices and over 9,817 accounting expense transactions.  About 91 percent of the
accounts payable payments made in the month fall into the Construction, Employee Benefits, Contracted
Services, Payroll Taxes, Leasehold Taxes, Utility Expenses, Sales Taxes, Janitorial Services, Insurance and 
Maintenance Inventory. Payroll expense for the month of November was $13,363,912.92.
Top 15 Payment Category Summary: 
Category                                 Payment Amount 
Construction                                  28,223,846.25 
Employee Benefits                              9,134,715.44 
Contracted Services                               6,229,596.07 
Payroll Taxes                                    4,925,202.38 
Leasehold Taxes                                4,704,437.18 
Utility Expenses                                   3,927,806.99 
Sales Taxes                                     1,677,944.73 
Janitorial Services                                    1,404,126.55 
Insurance                                    1,194,149.87 
Maintenance Inventory                            1,027,474.57 
Software                                    821,895.19 
Computers & Telephone                           654,277.99 
Parking Taxes                                   529,873.62 
Bond Fees                                  523,935.69 
Legal                                          483,767.00 
Other Categories Total:                               3,347,380.93 
Net Payroll                                                   13,363,912.92 
Total Payments:                               $82,174,343.37

      COMMISSION AGENDA – Action Item No. 8b                                  Page 3 of 3 
Meeting Date December 13, 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 December 13, 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