Port Auditor Appointment
Chris Wimsatt, CFO
Eloise Olivar, AFR Assistant Director - Disbursements
10/27/2026
Item No. ___10b_supp ____
Date of Meeting: October
27, 2026_
The Request
Staff is Requesting Commission Consideration for the
Appointment of Eloise Olivar as Port Auditor
• Designation of a Port Auditor is a Statutory Requirement, and
the current designee is leaving Port employment.
• Port Auditors have historically been appointed from among
AFR Leadership.
• As Assistant Director – Disbursements, Eloise’s role,
experience and expertise make her a natural fit for
designation.
2
Statutory Requirement
Washington law requires the Port Commission to appoint a Port Auditor by
resolution.
• RCW 53.36.010 requires a Port Auditor appointed by Commission resolution for the
disbursement of Port funds.
• RCW 42.24.080 requires certification that claims paid are valid obligations of the
Port
Responsibilities of the Port Auditor
• Authenticates and certifies claims paid by the Port
• Certifies that obligations are just, due, and unpaid
• Signs and authorizes the statutory payment process
• Supports the Commission's monthly approval of Claims and Obligations
3
Port Auditor
• Statutory designation required by
Washington law
• Certifies claims and payment
obligations
• Supports day-to-day disbursement
process
• Located within Accounting &
Financial Reporting
• Focuses on authentication and
certification of payments
Internal Audit
• Independent assurance and
audit function
• Evaluates controls, compliance,
operations, and risk
• Conducts audits based on
approved audit plans
• Reports to the Commission Audit
Committee
• Focuses on oversight and
independent examination
4
Differences Between Port Auditor & Internal Audit
5
Port Auditor Appointments
Request adoption of resolution to appoint 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 effective 11/15/2026.
Appointee Date Resolution
Lisa Lam Dec. 15, 2020 3782
Debbi Browning Jan. 8, 2019 3753
Earlier appointments date back to
1913
