
Resolution 3857, Appointment of Port Auditor Page 1 of 2
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PORT OF SEATTLE 3
RESOLUTION NO. 3857 4
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A RESOLUTION of the Port of Seattle Commission Appointing Eloise Olivar, 6
Assistant Director - Disbursement Administration, 7
Accounting and Financial Reporting, as Port Auditor 8
pursuant to RCW 53.36.010 and RCW 42.24.080 for the 9
Port of Seattle. 10
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WHEREAS, RCW 53.36.010 requires that all port district funds shall be paid to the 12
treasurer and be disbursed by him or her upon warrants signed by a Port Auditor appointed by 13
the Port Commission, upon vouchers approved by the Commission; and 14
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WHEREAS, RCW 42.24.080 requires that all claims presented against any political 16
subdivision by officers and employees of that subdivision or by persons furnishing materials, 17
rendering services or performing labor, or for any other contractual purpose, shall be audited, 18
before payment, by an auditing officer and the audit form shall provide for authentication and 19
certification by such auditing officer that the materials have been furnished, the services rendered, 20
the labor performed as described, or that any advance payment is due and payable pursuant to a 21
contract or is available as an option for full or partial fulfillment of a contractual obligation, and 22
that the claim is a just, due and unpaid obligation for the political subdivision; and 23
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WHEREAS, RCW 42.24.180 allows that in order to expedite the payment of claims, the 25
Port Commission may authorize the issuance of checks in payment of claims after the designated 26
Port Auditor has signed the checks but before the Port Commission has acted to approve the 27
claims. This is being accomplished through the authority established in Resolution No. 3810 28
along with Executive policy EX-2, which cover administrative, monetary and contractual 29
redelegation of authority. The Port Commission may also stipulate that certain kinds or amounts 30
of claims shall not be paid before the Commission has reviewed the supporting documentation 31
and approved the issue of checks in payment of those claims; and 32
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WHEREAS, the following conditions must be met before such payments are made 34
pursuant to RCW 42.24.180: (1) The designated Port Auditor shall be required to furnish an 35
official bond for the faithful discharge of their duties in an amount determined by the legislative 36
body but not less than fifty thousand dollars (the Port has in effect such a bond for fifty thousand 37
dollars); (2) The Port shall adopt and have in place contracting, purchasing, disbursing, and hiring 38
policies that implement effective internal controls (the Port's CPO policy series fulfill the 39
requirements for contracting and purchasing, the Port's AC policy series fulfill the requirements 40
for disbursing, and the Port's HR policy series fulfill the requirements for hiring); (3) The Port 41
Commission shall provide for its review of the documentation supporting claims paid and for its 42
approval of all checks issued in payment of claims at its next regularly scheduled public meeting 43
(such action is being taken monthly in a Commission meeting); (4) The Port Commission shall 44
require that if, upon review, it disapproves some claims, the Port Auditor shall cause the 45
disapproved claims to be recognized as receivables of the Port and to pursue collection diligently 46
Meeting Date: October 27, 2026