8b. Memo

Claims and Obligations December 2023

AGENDA MEMORANDUM                       Item No.          8b________ 
ACTION ITEM                            Date of Meeting  January 9, 2024____ 
DATE:       January 2, 2024 
TO:          Steve Metruck, Executive Director 
FROM:      Eloise Olivar, AFR Senior Manager Disbursements 
SUBJECT:   Claims and Obligations –December 2023 
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 December 1 through 31, 2023 as follows: 
Payment Type                  Payment Reference    Reference End           Amount 
Start Number          Number 
Accounts Payable Checks                 951273               951694             $11,848,100.50 
Accounts Payable ACH                  061299              062390             $98,374,743.17 
Accounts Payable Wire Transfers          016192               016215              $13,410,418.86 
Payroll Checks                            210258               210786               $132,780.40 
Payroll ACH                           1170278             1174980            $15,832,048.14 
Total Payments                                                               $139,598,091.07 

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 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 January 9, 2024 
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 December 2023, over $123,633,262.53 in payments were made to nearly 926 vendors,
comprised of 2,616 invoices and over 10,942 accounting expense transactions. About 94 percent of the
accounts payable payments made in the month fall into the Construction, Employee Benefits, Contracted
Services, Payroll Taxes, Janitorial Services, Legal, Software, Environmental Remediation, Sales Taxes, and
Election Expenses. Net payroll expense for the month of December was $15,964,828.54. 
Top 10 Payment Category Summary: 
Category                                           Payment Amount 
Construction                                             79,237,067.31 
Employee Benefits                                         11,759,643.58 
Contracted Services                                           7,112,604.51 
Payroll Taxes                                                 5,851,889.20 
Janitorial Services                                                2,139,484.88 
Legal                                                       2,117,891.39 
Software                                               2,041,050.36 
Environmental Remediation                                    2,007,673.88 
Sales Taxes                                                 1,815,440.92 
Election Expenses                                            1,745,670.14 
Other Categories Total:                                         7,804,846.36 
Net Payroll                                                15,964,828.54 
Total Payments                                        139,598,091.07

      COMMISSION AGENDA – Action Item No. 8b                                  Page 3 of 3 
Meeting Date January 9, 2024 
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 January 09, 2024, 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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