COMMISSION
AGENDA MEMORANDUM
ACTION ITEM

Item No.
Date of Meeting

10b
October 27, 2026

DATE:

October 27, 2026

TO:

Stephen P. Metruck, Executive Director

FROM:

Diana Benson, Interim Director, Accounting and Financial Reporting

SUBJECT: Resolution No. 3857 - Appointment of Port Auditor pursuant to RCW 53.36.010 and
RCW 42.24.080
ACTION REQUESTED
Request introduction and adoption of Resolution No. 3857: A Resolution of the Port Commission
of the Port of Seattle appointing Eloise Olivar, Assistant Director - Disbursement Administration,
Accounting and Financial Reporting Department, as Port Auditor for the Port of Seattle pursuant
to RCW 53.36.010 and RCW 42.24.080.
EXECUTIVE SUMMARY
The Port of Seattle regularly pays its vendors, contractors, and employees as outlined in the
monthly Claims and Obligations memo presented to the Commission. RCW 53.36.010 and RCW
42.24.080 require that these payments made by the Port of Seattle be authenticated and
certified by a Port Auditor appointed by the Port Commission by resolution. Lisa Lam, former
Director, Accounting & Financial Reporting Department, has been performing this role and is
concluding her employment with the Port of Seattle after 21 years of service. This resolution
formally designates Eloise Olivar, Assistant Director - Disbursement Administration, Accounting
and Financial Reporting Department, to carry out the responsibilities effective November 15,
2026.
JUSTIFICATION
The Port has effective and appropriate internal controls in place for payments of claims including
procurement/contracting policies and central oversight, proper delegation of authority,
payments approval and documentation, perjury statement certifications for all payments, and
monitoring of Port spending and against budgets. The Port's financial transactions and internal
controls are subject to audit by the Port's Internal Audit office and external audits by both the
State Auditor's Office and the Port's independent certified public accounting firm.
RCW 53.36.010 requires all port districts funds to be paid and disbursed upon checks signed by a
Port Auditor appointed by the Commission by resolution upon vouchers approved by the
Commission. RCW 42.24.080 requires all claims paid to be authenticated and certified that they
are just, due and unpaid obligations of the Port. This resolution appoints and formally designates
Eloise Olivar, Assistant Director - Disbursement Administration, Accounting & Financial
Reporting Department, as Port Auditor to carry out the responsibilities as set forth by the RCW.

COMMISSION AGENDA - Action Item No. 10b
Meeting Date: October 27, 2026

Page 2 of 2

The Port Auditor is a statutorily established title with prescribed responsibilities as outlined
above. The State Auditor, also statutorily established, conducts public accountability and legal
compliance audits of all state, regional and local jurisdictions. Baker Tilly, the Port's external
independent Certified Public Accounting firm, conducts the financial statements and federal
grants regulatory compliance audits. The Port's Internal Audit office, which reports to the
Commission Audit Committee, conducts audits of Port departments, programs, functions,
systems, contracts, and activities based on the approved audit plan or specific requests as
approved by the Audit Committee.
ATTACHMENTS TO THIS REQUEST
(1)

Draft Resolution No. 3857

(2)

Presentation

PREVIOUS COMMISSION ACTIONS OR BRIEFINGS
December 15, 2020 - the Port of Seattle Commission approved and adopted Resolution 3782.
December 8, 2020 - the Port of Seattle Commission approved introduction of Resolution 3782.
January 8, 2019 - the Port of Seattle Commission approved and adopted Resolution 3753.
December 11, 2018 - the Port of Seattle Commission approved introduction of Resolution 3753.
The following is a list of Port Auditors appointed over the years by resolution of the Port
Commission. After 1964, there appears to have been a lapse in the practice of appointing auditors
in this manner.
Lisa Lam - December 15, 2020 - Resolution 3782
Debbi Browning - January 8, 2019 - Resolution 3753
Edward E. Ainslie - June 23, 1964 - Resolution 2171
John C. Foster - July 25, 1957 - Resolution 1838
J.H. McCutchen - January 3, 1956 - Resolution 1682
P.B. Curry - October 7, 1935 - Resolution 850
C.L. Sorensen - July 3, 1934 - Resolution 811
W.S. Lincoln - January 10, 1913 - Resolution 82